Kenya VAT3 & Withholding Tax Return
Prepare the KRA VAT3 return and withholding tax certificates, then export iTax-ready schedules — straight from Odoo Accounting.
What this module does
This module turns your posted Odoo invoices and vendor bills into a ready-to-file Kenya VAT3 return and prepares withholding tax certificates and a monthly WHT remittance schedule. It produces the figures and the iTax-ready CSV files inside your database — you upload them on the KRA iTax portal with your own credentials. Nothing is transmitted by the module.
VAT3 return
- Collects posted customer invoices and vendor bills for a month.
- Buckets every line into the KRA VAT3 rate bands: 16% general, 8% petroleum, zero-rated and exempt.
- Computes output VAT, input VAT and net VAT, applying any withholding-VAT credit and prior-period credit brought forward.
- Splits the result into VAT payable or credit carried forward.
- Exports the iTax-ready Sales schedule, Purchases schedule and VAT3 summary as CSV.
Withholding tax
- Issues withholding tax certificates with the published Income Tax Act rates.
- Selects the rate by payment nature and residency (resident, non-resident, EAC citizen).
- Applies the KRA monthly de-minimis threshold for resident management, professional, training, consultancy and contractual fees.
- Aggregates a month's certificates into a WHT remittance batch and exports the iTax schedule.
- Computes the net amount payable to the payee after withholding.
Published Kenya rates built in
| Item | Rate / value |
|---|---|
| VAT — general rate | 16% |
| VAT — petroleum (super, diesel, kerosene) | 8% |
| VAT — zero-rated supplies / exports | 0% |
| Withholding VAT (appointed agents) | 2% |
| WHT — management / professional / training | 5% resident / 20% non-resident |
| WHT — consultancy | 5% resident / 15% EAC / 20% non-resident |
| WHT — contractual (building & civil works) | 3% resident / 20% non-resident |
| WHT — royalties | 5% resident / 20% non-resident |
| WHT — rent of immovable property | 30% non-resident |
| WHT — rent of equipment | 15% non-resident |
| WHT — interest (general) | 15% |
| WHT — dividends (under 12.5% control) | 5% resident / 15% non-resident |
| WHT — digital content monetisation | 5% resident / 20% non-resident |
| VAT registration threshold | KES 5,000,000 / 12 months |
Rates per the VAT Act 2013 (as amended) and the Income Tax Act Third Schedule, in force for 2026.
Built-in validation
- KRA PIN structure checked on the company, partners and certificates (letter + nine digits + letter, e.g. P051234567Q).
- VAT3 reconciliation: each line's VAT is checked against its rate band, and the net VAT is reconciled to output minus input minus withholding credit minus credit brought forward.
- WHT reconciliation: each certificate's withheld amount is recomputed and cross-checked before issue.
- Findings are reported with a severity so blocking errors are fixed before you upload to iTax.
How it works (BYOK)
The module prepares the VAT3 figures, the withholding certificates and the iTax-ready CSV schedules inside your Odoo database. Filing is performed by you on the KRA iTax portal using your own KRA PIN and iTax credentials. The module is not a KRA agent and transmits nothing on your behalf.
Compatibility
Odoo 18 and Odoo 19, Community and Enterprise. Builds on the standard Accounting (account) module — no Enterprise-only dependencies.
Screenshots
Generate Vat3
Vat3 Returns
Wht Remittance
Wht Certificates
Update date: 2026-07-02