Title Is withholding tax a final tax?
Description

In the case of taxes withheld from non-resident person with no permanent establishment in Kenya, the tax withheld is a final tax and no further declarations required from such persons. For resident persons, WHT is final in the case of qualifying dividends and qualifying interest. For the other incomes listed under 2 above, the withholdee is required to declare the income in their income tax return, claim a credit of the tax withheld and pay the balance of tax.
Category Navigating Withholding Tax