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Rates, thresholds and deadlines change. The figures on this page reflect the rules Bumara applies today and are given as a guide. The regulator’s current published position always governs. Bumara applies the rate in force when your filing is calculated — always check the figures shown on your actual filing rather than relying on this page, and take professional advice on how the rules apply to your business.
Withholding tax is tax you deduct from a payment to a supplier and remit to ZRA on their behalf. You pay the supplier the net amount, and ZRA the deduction. It catches people out because the obligation sits with you, the payer, not with the supplier. If you fail to withhold, ZRA looks to you for the amount — not to the person you paid.

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When it applies

Withholding tax applies to certain categories of payment, including:
  • Rent
  • Professional and consultancy fees
  • Management fees
  • Commissions
  • Certain contractor payments
  • Interest and royalties
  • Dividends
Rates differ by category and by whether the recipient is resident. The applicable rate is shown when you record the payment.
If you are unsure whether a specific payment is subject to withholding, ask your accountant before you pay. Correcting a missed deduction after the money has left is far harder than getting it right at the time.

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How it works in practice

1

You receive an invoice from a supplier

Say a consultant invoices you K10,000 for professional services.
2

You determine the withholding rate

Based on the category of payment and the supplier’s residence status.
3

You pay the supplier the net amount

The invoice amount less the withholding.
4

You issue the supplier a withholding certificate

They need it to claim the credit against their own tax. This is not optional courtesy — it is part of the obligation.
5

You remit the deduction to ZRA

Along with your monthly return.

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When the return is due

14 days after the period end, the same as other ZRA monthly returns.

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Filing the return

1

Open the filing

ZRA workspace → Filings → withholding tax for the month.
2

Review the deductions for the period

Payments you recorded as subject to withholding are listed. Check the list is complete — a payment made outside Bumara will not appear.
3

Add anything missing

For each: the supplier, their TPIN, the gross amount, the category, the rate and the amount withheld.
4

Check the total

The total withheld is what you remit. Reconcile it against your bank before submitting.
5

Upload supporting documents

The schedule of payments, and copies of the certificates issued.
6

Confirm and request submission

By the 14th.

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What is reported per payment

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Withholding certificates

Every supplier you withhold from is entitled to a certificate showing what was deducted. Without it they cannot claim the credit, and they will chase you for it. Issue the certificate at the time of payment, not at year end. It is much easier to produce while the payment details are in front of you.
Failing to issue certificates causes disputes with suppliers and leaves you unable to evidence the deductions if ZRA queries them. Treat the certificate as part of making the payment.

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Nil returns

No withholdable payments in the month? File a nil return with the reason. The rules are the same as every other ZRA obligation — an unfiled nil return is still an unfiled return.

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Common mistakes

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Reconciling before you file

Before submitting, check three things agree:
  1. The payments listed on the return
  2. The payments in your accounts for the period
  3. What actually left your bank
Any of the three disagreeing means something is missing or duplicated. Resolve it before filing, not after.
Related: ZRA overview and Recording payments.
Last modified on August 4, 2026