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Income Tax Act (cap 470)
:
KENYA
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Chapter 4
Withholding Tax Exemptions in Kenya (s.10 /s.35(1)&(3))
- The Minister may, by notice in the Gazette, exempt from the provisions
of s.35(3) any payment or class of payments made by any person or
class of persons resident or having a permanent establishment in
Kenya. (s.35(7))
- The Minister may, by notice in the Gazette, amend or add
to the Fourth Schedule in respect of financial institutions
resident or having a permanent establishment in Kenya.
(s.35(8))
- Payments to a non resident foreign company by its Kenyan branch is not
deemed to be accrued or derived in Kenya and withholding tax does
not apply.(s.10(1))
- Interest paid to a financial institution specified
in the Fourth Schedule which is resident or which has a permanent
establishment in Kenya.(s.35(3b))
- The income of any person from any management or professional fee,
royalty or interest when the Minister certifies that it is
required to be paid free of tax by the terms of an agreement to which the
Government is a party either as principal or guarantor
and that it is in the public interest that such income shall be
exempt from tax.(para.11 First Schedule)
Payments Not Subject to Withholding Tax(s.35(1))
- Payments for goods
- Advertising services
- Cleaning services
- Security services
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