This is a tax that is deductible from certain classes of income at the point of making a payment, to non-employees and submitted to the Authority in charge of tax. WHT is deducted at source from the following sources of income:
- Management or professional fees (including consultancy, agency or contractual fees)
- Rent received by non-residents
- Other payments specified
Companies and partnerships making the payment, are responsible for deducting and remitting the tax to the Commissioner of Domestic Taxes at KRA. The amount deducted various between incomes, depending on whether one is a resident or a non-resident.