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Income tax - Withholding tax

Republic of Burundi

GeneralRate
Dividends 15%
Interests 15%
Royalties 30%
Service fees including management and technical service fees 30%
Lottery and other gambling proceeds 15%
Study, financial, accounting and technical assistance 15%
Acquisition of movable and immovable property from non-resident to a resident person 5%
WHT on public tenders 4%
WHT on imports 3%

 

Republic of Kenya

GeneralResidentNon-Resident
  % %
Dividend >12.5% voting power Exempt 10
Dividend <12.5% voting power 5 10
Interest:
Bearer instruments 25 25
Government bearer bonds 2yrs or more 15 15
Other interest (other than qualifying) 15 15
Qualifying Interest:
Housing bonds 10 N/A
Bearer instruments 20 N/A
Other 15 N/A
Royalty 5 20
Management & professional fees 5 20
Consultancy fees - Citizens of East African Community   15
Training (including incidental costs) 5 20
Contractual fee 3 20
Winnings from betting and gaming 20 20
Rent / Leasing Immovable N/A 30
Other N/A 15
Appearances e.g. an entertainment, sporting including organising N/A 20
Pension / retirement annuity Applicable bands depending on circumstances 5
Insurance Commission:
Brokers 5 20
Others 10 20

 

Republic of Rwanda

GeneralResidentNon-Resident
  % %
Dividends 15 15
Interests 15 15
Royalties 15 N/A
Service fees including management and technical service fees 15 N/A
Performance payments made to an artist, musician or an athlete irrespective of mode of irrespective of mode of payment 15 N/A
Lottery and other gambling proceeds 15 N/A
Goods supplied by companies or physical persons not registered in tax administration 15 N/A
Goods imported for commercial use is payable at the customs on the CIF (cost, insurance and freight) value before the goods are released by customs 5 N/A

 

United Republic of Tanzania

GeneralResidentNon-Resident
  % %
Dividend:
to company controlling 25% or more 5 10
from DSE listed company 5 5
otherwise 10 10
Interest 10 10
Rent:
land and buildings 10 15
aircraft lease 10 0
other assets 0 15
Royalty 15 15
Natural resource payment 15 15
Service fees 5 15
Technical services to mining companies 5 15
Insurance premium 0 5
Commission on mobile phone money transfer 10 N/A
Payments to resident persons without a TIN certificate 2 N/A
Payments for goods by the Government of Tanzania 2 N/A

 

Republic of Uganda

GeneralResidentNon-Resident
  % %
Dividend:
To company controlling 25% or more 0 15
From companies listed on the Ugandan Securities Exchange to individuals 10 15
Others 15 15
Interest 15 15
Interest from government securities 20 15
Repatriated branch profits N/A 15
Payment by a Government institution, local authority, Company controlled by Government, or by a designated person 6 N/A
Public entertainers, sports persons N/A 15
Contractors or professionals 6 15
Importation of goods into Uganda 6 6
Rent N/A 15
Management charge N/A 15
Natural resource payment N/A 15
Royalty N/A 15
Ship, air or road transport operator 6 2
Transmitting messages by cable, radio, optical fiber, satellite communication or internet connectivity 6 55
Petroleum sub-contractor N/A 15

East African Community
EAC Close
Afrika Mashariki Road
P.O. Box 1096
Arusha
United Republic of Tanzania

Tel: +255 (0)27 216 2100
Fax: +255 (0)27 216 2190
Email: eac@eachq.org