Kenya Tax Agency Announces Q2 2026 Interest Rates for Fringe Benefit Tax, Deemed Interest

The Kenyan Revenue Authority April 10 announced Q2 2026 interest rates for the fringe benefit tax and deemed interest. The announcement includes that for Q2 2026, the applicable rates include: 1) an 8 percent market interest rate for the fringe benefit tax; and 2) an 8 percent deemed interest rate, of which a 15 percent withholding tax rate on the deemed interest will be deducted and paid to the Commissioner within five working days. [Kenya, Kenya Revenue Authority, 04/10/26]

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