WHT is levied at varying rates (3% to 25%) on a range of payments to residents and non-residents. Resident WHT is either a final tax or creditable against CIT. Non-resident WHT is a final tax.
| Payments | Resident WHT rate (%) | Non-resident WHT rate (%) |
| Dividend > 12.5% voting power | Exempt | 15 |
| Dividend < 12.5% voting power | 5 | 15 |
| Interest: | ||
| Bearer instruments | 25 | 25 |
| Government bearer bonds (maturity ≥ 2 years) | 15 | 15 |
| Bearer bonds (maturity ≥ 10 years) | 10 | N/A |
| Other | 15 | 15 |
| Qualifying interest: | ||
| Housing bonds | 10 | N/A |
| Bearer instruments | 20 | N/A |
| Other | 15 | N/A |
| Royalty | 5 | 20 |
| Winnings from gaming and betting | 20 | 20 |
| Management or professional fees | 5 | 20 |
| Consultancy fees – Citizen of EAC member states | 5 | 15 |
| Training (including incidental costs) | 5 | 20 |
| Rent/leasing: | ||
| Immovable property | N/A | 30 |
| Others (other than immovable) | N/A | 15 |
| Pension/retirement annuity | Varied (1) | 5 |
| Sales promotion, marketing, advertising services, and transportation of goods (excluding air and shipping transport services) | 20 (2) | |
| Insurance or reinsurance premiums | 5 (3) | |
| Contractual fees | 3 | 20 |
| Sale of property or shares in oil, mining, or mineral prospecting companies | 10 | 20 |
Notes
- This will vary depending on the payments paid out.
- For EAC citizens, the rate shall not apply to transportation of goods.
- Shall not apply to insurance or reinsurance premiums paid for aviation that covers aircraft, cargo, and passengers.
Oil and gas sector WHT rates
WHT rates applicable on payments to non-residents in the oil and gas sector are shown in the table below:
| Payments | Non-resident (oil and gas) WHT rate (%) |
| Dividends | 10 |
| Interest | 15 |
| Natural resource income | 20 |
| Management or professional fees | 12.5 |
Double tax treaties (DTTs)
Lower rates may apply to non-residents where there is a DTT in force. The table below shows the maximum rates of tax that recipients in those countries with a DTT with Kenya can be charged on dividends, interest, royalties, and management and professional fees. The table only includes agreements that are currently in force.
| Recipient | WHT (%) | ||
| Dividends | Interest | Royalties | |
| Canada | 15 | 15 | 15 |
| Denmark | 20 | 20 (1) | 20 |
| France | 10 | 12 | 10 |
| Germany | 15 | 15 (1) | 15 |
| India | 10 | 10 | 10 |
| Iran | 5 | 10 | 10 |
| Norway | 15 | 20 (1) | 20 |
| Qatar | 5 (4) | 10 | 10 |
| South Africa | 10 | 10 | 10 |
| South Korea | 10 (3) | 12 | 10 |
| Sweden | 15 | 15 | 20 |
| United Arab Emirates | 5 | 10 | 10 |
| United Kingdom | 15 | 15 (1) | 15 |
| Zambia | 0 (2) | 0 (2) | 0 (2) |
Notes
- Interest paid by the government and the Central Bank of Kenya is tax-exempt.
- No Kenya tax is due if subject to tax in Zambia.
- 8% if the beneficiary holds at least 25% of the capital of the company paying the dividends.
- A rate of 10% is applicable where the beneficial owner is a company (other than a partnership) that directly or indirectly holds less than 10% of the capital of the company paying the dividends.
Where the treaty rate is higher than the non-treaty rate, the lower rate applies.
