Calculate the planning deduction
Confirm the payment facts. This is not an iTax filing or treaty determination.
Planning estimate only. Confirm the exact iTax obligation, final-tax treatment, deadline and certificate workflow before remitting.
Reviewed common-rate matrix
General KRA rows only. Scroll the table horizontally on a small screen.
| Payment | Resident | Non-resident | Boundary |
|---|---|---|---|
| Dividend | 10% | 15% | Qualifying/EAC/exempt cases differ |
| General interest row | 15% | 15% | Instrument-specific rates differ |
| Royalty | 5% | 20% | SEZ cases differ |
| Management/professional/training | 5% | 20% | Resident monthly aggregate ≥ KSh 24,000 |
| Contractual fee | 3% | 20% | Resident monthly aggregate ≥ KSh 24,000 |
| Immovable-property rent | 10% | 30% | MRI is a separate regime |
| Eligible residential MRI flow | 7.5% | 30% | Eligibility confirmation required |
| Other-property rent | — | 15% | No general resident row shown |
| Gaming/betting winnings | 20% | 20% | Detailed KRA table / Act row |
| Sportsman/entertainer | 5% | 20% | Appearance support differs |
| Goods supplied to public entity | 0.5% | 5% | Confirm payer is a public entity |
Kenya WHT questions
Why does the calculator require a scope confirmation?
WHT depends on the legal payment category and recipient status. Payroll, VAT, residential MRI, qualifying interest and some special-zone payments need different workflows.
When should WHT be remitted?
KRA's current compliance explainer says within five working days. An older KRA FAQ still says the 20th of the following month, so confirm the due date shown for the exact obligation in iTax.
Why does this tool use 20% for winnings?
The detailed KRA WHT table and current Income Tax Act show 20%. A newer simplified KRA explainer shows 5%, so the calculator follows the primary-law-aligned row and visibly records the conflict.
Does a treaty automatically reduce the rate?
No. The calculator accepts a lower user-supplied rate only for a non-resident and only after evidence confirmation. It does not determine eligibility.