The payer deducts withholding tax (WHT) from certain payments and remits it to KRA by the 20th of the following month. Choose the payment type to see the tax and the net amount.
Estimate only. Rates checked 13 Oct 2026.
Resident rates used
| Payment | Rate |
|---|---|
| Management or professional fees | 5% |
| Contractual fees | 3% |
| Interest (bank) | 15% |
| Rent on commercial property | 10% |
| Winnings | 20% |
Rates for non-residents, dividends and other payments differ; see KRA’s WHT guide. For residential rent see our rental income tax calculator.
Penalties
If a payer fails to withhold, the tax is treated as due from the payer, with a 5% late payment penalty and 1% interest a month.
Frequently asked questions
When is withholding tax due?
By the 20th of the month after the deduction.
What is the WHT rate on professional fees?
5% for residents.
More: Tax calculators · PAYE calculator · Guides
Sources
- KRA – Withholding Income Tax FAQs (checked 13 October 2026)
- KRA – Withholding Income Tax guide (2023) (checked 13 October 2026)
