Some well awaited certainty on Kenyan withholding taxes for inbound services Search Polity Note: Search is limited to the most recent 250 articles. To access earlier articles, click Advanced Search and set an earlier date range. To search for a term containing the '&' symbol, click Advanced Search and use the 'search headings' and/or 'in first paragraph' options. With... Clear Search Sponsored by Sponsored by A recent decision by the Tax Appeals Tribunal of Kenya has provided much needed clarity on withholding tax payable by South African residents providing services to Kenyan entities Kenya applies a 20 % withholding tax on payments made for services rendered by non-residents to Kenyan residents. South African residents providing such services have argued that the withholding tax provisions should not apply because under Article 7 of the South Africa-Kenya Double Tax Agreement (DTA), South Africa has the taxing rights on the service income (provided the South African entity does not have a permanent establishment in Kenya). The Kenyan Revenue Authority (KRA) has, however, argued that Article 7 does not apply and has sought to impose the withholding tax.