tax ACADEMY
Konnectplus

Income Tax Act (cap 470)

: KENYA



Chapter 1

Withholding Tax deductible on Non Residents in Kenya (s.3(2)f /s.35(1))

Every person shall, upon payment of any amount to any non resident person not having a permanent establishment in Kenya, in respect of ;(s.35(1)

  1. a management or professional fee or training fee except;

    1. a commission paid to a non-resident agent in respect of flowers, fruits or vegetables exported from Kenya and auctioned in any market outside Kenya
    2. audit fees for analysis of maximum residue limits paid to a non-resident laboratory or auditor
    3. a commission paid by a resident air transport operator to a non- resident agent in order to secure tickets for international travel;
  2. a royalty or natural resource income;
  3. a rent, premium or similar consideration for the use or occupation of property, except aircraft or aircraft engines, locomotives or rolling stock;
  4. a dividend;
  5. interest & deemed interest;
  6. a pension or retirement annuity;
  7. an appearance or performance fee as an entertainer, sports personality except to payments made by filming agents and filming producers to actors and crew approved by the Kenya Film Commission.
  8. a promoter, subcontractors offering services to a gig, performance or appearance above except to payments made by filming agents and filming producers to actors and crew approved by the Kenya Film Commission;
  9. winnings (s.10 FA 2018);
  10. transmitting messages under s.9(2);
  11. demurrage charges fa 2018 deleted fa 2019;
  12. an insurance or reinsurance (TLA 2020) premium except insurance premium paid for insurance of aircraft (s.10 FA 2018);
  13. sales promotion, marketing, advertising services, and transportation of goods (excluding air and shipping transport services).(TLA 2020)
section 35(1) shall not apply to payments made by filming agents and filming producers approved by the Kenya Film Commission to actors and crew members approved for purposes of paragraphs (g) and (h).

The Commissioner shall pay the tax deducted from winnings into the Sports, Arts and Social Development Fund established under section 24 of the Public Finance Management Act, 2012. (s.10 FA 2018)


taxBaddy.com @2014-2021 All rights reserved
Powered by : gravityworks@taxbaddy.com