Title What is exempt from Withholding Tax?
Description

  • Dividends received by a company resident in Kenya from a local subsidiary or associated company in which it controls (directly or indirectly) 12.5% or more of the voting power.

  • Marketing commissions and residue audit fees paid to foreign agents in respect of export of flowers, fruits and vegetables.

  • Interest payments to banks and insurance companies.

  • Payments made to tax exempt bodies.

  • Local management and professional fees whose aggregate is below Ksh 24,000 in a month.

  • Air travel commissions paid by local air operators to overseas agents.
Category More about Withholding Tax