Title Is withholding tax a final tax?
Description

There are a few instances where withholding tax is a final tax.



  1. When deducted in relation to a payment made to a non-resident person with no permanent establishment in Kenya

  2. When it relates to winnings, qualifying interest, qualifying dividend and pensions paid to resident persons


In every other case, withholding tax is not a final tax. The taxpayer (payee) is required to declare their income(s) and the withholding tax details when filing their annual tax returns and to pay any balance of tax due.
Category Everything about Withholding Tax