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Withholding Tax (WHT) Calculator — Know What to Deduct
Calculate the correct withholding tax on payments to contractors, consultants, landlords, and suppliers. Avoid KRA penalties on incorrect WHT deductions.
WHT Calculator
Consultants, lawyers, accountants, engineers
WHT rates reference (summary)
| Payment type | Rate | Threshold |
|---|---|---|
| Management & professional fees | 5% | KES 24,000.00 |
| Royalties | 5% | KES 24,000.00 |
| Dividends | 5% | KES 24,000.00 |
| Interest | 15% | KES 24,000.00 |
| Rent / Lease (not residential) | 10% | KES 24,000.00 |
| Supplier payments (goods) | 3% | KES 50,000.00 |
| Commission / brokerage | 5% | KES 24,000.00 |
Disclaimer: This calculator is based on standard KRA WHT rates for resident payees. Non-resident rates differ (typically 5–20% depending on the treaty). Always verify with the KRA iTax portal or consult a registered tax agent. Late remittance of WHT attracts a 2% monthly penalty plus interest at prevailing KRA rates.