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Income Tax Act (cap 470)
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KENYA
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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)
- a management or professional fee or training fee except;
- 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
- audit fees for analysis of maximum residue limits paid
to a non-resident laboratory or auditor
- a commission paid by a resident air transport operator to a non-
resident agent in order to secure tickets for international travel;
- a royalty or natural resource income;
- a rent, premium or similar consideration for the use or occupation
of property, except aircraft or aircraft engines, locomotives or rolling
stock;
- a dividend;
- interest & deemed interest;
- a pension or retirement annuity;
- 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.
- 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;
- winnings (s.10 FA 2018);
- transmitting messages under s.9(2);
- demurrage charges (fa2018 - deleted by fa2019);
- an insurance or reinsurance (TLA 2020) premium except insurance
premium paid for insurance of aircraft (s.10 FA 2018);
- sales promotion, marketing, advertising
services, and transportation of goods (excluding air and
shipping transport services).(TLA 2020)
shall deduct tax at the appropriate non resident withholding tax rate
provided for under the Third Schedule of this Act.
- 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)
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