Withholding Tax on Dividends in Kenya: Rates, SACCO Rules (2026)
In Kenya, withholding tax (WHT) on dividends paid to resident individuals and EAC citizens is 5%(a final tax). Non-residents pay 15%, while resident companies holding at least 12.5% voting power pay 0%. When you invest in companies listed on the Nairobi Securities Exchange (NSE) or hold shares in a SACCO, your payout is automatically reduced by Withholding Tax (WHT). Because this…
