BRANCH INCOME:
Last reviewed – 26 February 2025
- Permanent Establishment (PE) profits are taxed at a 30% branch income tax rate.
- No additional tax on branch profit distributions.
- Restrictions on deductibility of royalties, interest, and management fees paid to the head office.
- No withholding tax (WHT) on these payments.
About The Author
Maina Susan
Tax & Finance Writer
I’m a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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