Withholding Tax (WHT) is not a distinct tax type and therefore has no legislation of its own. It is only a mechanism for the collection of other taxes. Consequently, its application is provided for in ...
Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Lea Uradu, J.D., is a Maryland state registered tax preparer, state-certified notary public, ...
There is a need to draw attention to the fundamental difference between Withholding Tax (WHT) and Value Added Tax (VAT) so as to facilitate clear understanding of the mechanics of the tax concepts.
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Finance Act 2026 and a tale of two tax decisions

The Finance Act, 2026 has introduced two significant tax changes that directly overturn recent court decisions in Kenya.The changes affect the withholding tax (WHT) treatment of card transactions and ...