how to pay kra withholding tax

KRA Withholding Tax is a method whereby the payer of certain incomes is responsible for deducting tax at source from payments made and remitting the deducted tax to KRA.

[Are You Looking For A New KRA PIN Number? Apply For KRA PIN Registration Today.]

The percentage deducted varies between incomes and is dependent on whether you are a resident or non- resident. 

How To Pay KRA Withholding Tax

Any amount withheld, should be remitted to KRA on or before the 20th day of the following month.

Payment of withholding tax is done online via iTax, generate a payment slip and present it at any of the appointed KRA banks to pay the tax due.

You can also pay via Mpesa.

Use the KRA Pay bill Number 572572.

The Account Number is the Payment Registration number quoted at the top right corner of the generated payment slip.

When you successfully remit the deducted amount to KRA, we shall send a Withholding Certificate to the email you registered with on iTax.

[Have You Lost or Forgotten Your KRA PIN Number? Apply For KRA PIN Retrieval Today.]

Withholding tax is not a final tax. One is required to declare the income and the withholding tax certificates upon filing individual tax returns and pay any tax due.


What is the penalty for late filing of KRA Withholding Tax?

Date: Deducted and remitted on or before the 20th of the following month. 
Penalty: Either 5% of the tax payable or twenty thousand shillings, whichever is higher.

MATTHEWS OHOTTO - Tax Expert

Matthews Ohotto is a holder of Second Class Honours Upper Division Degree in Business Information Technology (Bachelor of Business Information Technology – BBIT) from Jomo Kenyatta University of Agriculture and Technology (JKUAT). He is the Founder of both Cyber.co.ke Portal (an online portal that focuses on offering better KRA Services to Kenyans both locally and globally) and Cyber.co.ke Blog.