Withholding tax: deduct, pay and get certificates on iTax
Kenya Revenue Authority · sources read 30 Sep 2026
If you pay certain incomes, like professional or management fees, deduct withholding tax and pay it to KRA on iTax within 5 working days. The person you paid then gets a withholding certificate by email and declares it in their annual return.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- Pay the deducted tax to KRA within 5 working days after deducting it
- Where
- Online on iTax (itax.kra.go.ke); pay at a KRA appointed bank using the iTax payment slip
Steps
- When you pay, deduct the tax first. The rate depends on the type of payment and whether the person you pay lives in Kenya.
- Log in to iTax, generate a payment slip for the tax you deducted and pay it at one of KRA's appointed banks.
- Once you pay, generate the withholding certificate on iTax. It is sent automatically to the person you paid.
- If you were paid: keep the certificate and claim the tax already deducted when you file your annual return.
Watch out
- Example: professional fees paid to a Kenyan resident have 5% deducted (20% for a non-resident).
- Paying late attracts a penalty of 5% of the tax due, plus interest.
- For most residents it is not a final tax: you still declare the income and the certificate in your return and pay any balance.
Who can apply
- Anyone who pays certain incomes (for example professional, management or consultancy fees) must deduct it. The person being paid receives a certificate.
Official sources (3)
- Withholding Tax kra.go.ke · read 30 Sep 2026
- KRA Service Charter (April 2026) kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026