The Kenya Revenue Authority (KRA) has clarified that withholding tax (WHT) is often only a partial tax payment, advising Kenyans to reconcile their WHT certificates and file annual returns before the June deadline to avoid penalties.

• WHT is a final tax for specific income types like dividends, interest, betting winnings, and income for non-residents without a permanent establishment.
• For most professional services (e.g., consultancy, management, contractual, digital content), the 5 per cent WHT rate is less than the actual tax due.
• KRA urges taxpayers to declare all income, claim WHT credit, and pay any remaining balance, emphasizing accurate reflection of statutory deductions like the Housing Levy and Social Health Authority (SHA) contributions.