What is the dividend withholding tax rate in Kenya?

For resident shareholders, dividends are subject to a 5% withholding tax, which is a final tax — no further income tax is due on that dividend. For non-resident shareholders the rate is 15%, unless a double-tax treaty provides a lower rate.

Is the resident dividend tax a final tax?

Yes. The 5% withheld from a resident's dividend is a final tax, so you do not declare the dividend again for further income tax. You should still keep the dividend voucher as evidence of the tax already paid.

Can a treaty reduce my dividend tax?

Yes. Kenya has double-tax agreements with several countries that can reduce the non-resident dividend withholding rate below 15%. Enter your applicable treaty rate in the calculator to model the reduced figure; you may need to provide a tax-residence certificate to claim it.

Are dividends from a wholly-owned subsidiary exempt?

Dividends paid by a resident company to another resident company that controls 12.5% or more of its capital are not treated as income and are exempt from the withholding tax. This calculator focuses on individual and standard shareholder dividends.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your dividend details stay private.

Kenya Dividend Tax Calculator

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This Kenya dividend tax calculator applies the correct withholding tax to a gross dividend and shows what lands in your account after the KRA’s cut.

How it works

Dividends in Kenya are taxed by withholding at source. The company deducts the tax before paying you:

Resident shareholder: 5% — a final tax, so nothing further is due.
Non-resident shareholder: 15%, unless a double-tax treaty gives a lower rate.

The maths is simple:

tax withheld = gross dividend × rate
net dividend = gross dividend − tax withheld

If a treaty rate applies, enter it directly and the tool uses that instead of the default.

Example

A resident receiving a KES 200,000 gross dividend pays 200,000 × 5% = KES 10,000 in withholding tax and receives KES 190,000 net — with no further tax to declare. A non-resident on the same dividend pays KES 30,000 (15%) and nets KES 170,000.

Notes

The resident 5% is final — do not add the dividend to your other income for further tax.
To use a treaty rate you usually need a tax-residence certificate from your home country.
Inter-company dividends where one resident company controls 12.5%+ of another are exempt.