KRA lifts Fringe Benefit and Deemed Interest rates to 9% for Q4 2026

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The Kenya Revenue Authority increased market interest rates for deemed interest and Fringe Benefit Tax to 9 percent. This rate applies to the period from October to December 2026. A withholding tax of 15 percent will also be applied to deemed interest.

The Kenya Revenue Authority announced a rise in the market interest rates used for Fringe Benefit Tax and deemed interest to 9% for October‑December 2026, adding a 15% withholding tax on deemed interest.

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