Title What is Withholding tax (WHT)?
Description

 




What is Withholding Tax (WHT)?


WHT is a tax deducted at source of certain incomes, where the person making the payment (withholder) deducts tax at the applicable rate, remits the tax to Kenya Revenue Authority (KRA) on behalf of the recipient of the payment(withholdee) within five (5) working days and pays the withholdee the balance, net of the tax deducted.


Upon remittance of the tax to KRA, a WHT certificate is issued to the withholdee as evidence of tax deducted and remitted to KRA by the withholder.
Category Navigating Withholding Tax