The withholding tax on consultancy income, professional fees, agency income and contractual income is 5%, when paid to a Kenyan tax resident. This withholding tax is not a final tax as this nature of income is subject to tax at a PAYE rate of 30%, with the 5% withholding tax being an advance tax.
A consultant, doctor, engineer or creative is required to prepare a profit and loss statement showing their income subject to tax and set off the 5% withholding tax against their annual tax liability of 30%.