Kenya Withholding Tax (WHT) Calculator
Calculate the Withholding Tax to deduct on any payment, by service type and resident or non-resident status — and see the net amount payable to the recipient.
As the payer, you withhold the WHT amount and remit to KRA by the 20th of the following month. You must issue a WHT certificate to the recipient within 5 days of deduction so they can claim it as a credit.
What is Withholding Tax (WHT) in Kenya?
Withholding Tax is tax deducted at source by the payer on certain payments — professional fees, rent, dividends, interest, royalties and casual labour. The payer deducts the WHT, pays the net amount to the recipient, and remits the withheld tax to KRA by the 20th of the following month. The recipient receives a WHT certificate and claims the amount as a tax credit.
Kenya WHT rates (2026)
| Payment Type | Resident | Non-Resident |
|---|---|---|
| Professional fees | 5% | 20% |
| Rent (commercial) | 10% | 30% |
| Dividends | 5% | 15% |
| Interest | 15% | 15% |
| Royalty | 5% | 20% |
| Casual labour | 5% | 20% |
Frequently asked questions
By the 20th of the month following the deduction.
Yes — within 5 days of deduction, so the recipient can claim the credit. MstawiPro auto-generates and emails these.
The payer deducts at source, pays the net to the recipient, and remits the withheld amount to KRA.