Look at tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and useful links. Click on the legal opinion accompanying the full text of the agreement. Additional information on taxation in that country may appear in general works that are not on this list. If you need help identifying available material, please contact the request team. On 26 June 2020, following the repeal of the DBA, the Kenyan government created a subsequent DBA between Kenya and Mauritius. The DBA is very similar to the original DBA and provides for reduced withholding rates on dividends, interest and royalties. The DBA also addresses other relevant issues, including the exchange of information between the two countries and the procedures of the reciprocal agreement. In March 2019, the High Court of Kenya annulled an agreement on the prevention of double taxation (DBA) between Kenya and Mauritius. Here is an EY Tax Insights article with more details on the nullity of the DBA. The withholding tax paid abroad can only be invoked against Kenyan income tax in the case of unilateral or bilateral relief.

Kenya has only 11 bilateral tax treaties that allow direct tax compensation (and double taxation relief). Tax treaties and related documents between the UK and Kenya. Kenya: Tax treaty Details of the tax treaties in force between the UNITED Kingdom and Kenya, provided by HMRC. Kenya has double tax evasion contracts with the following countries: Tax Information Guide: Key Economies in Africa 2018 Overview of the Tax and Investment Environment in 44 African countries, including that country. The guide contains income tax rates, withholding tax, a list of double taxation agreements, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. We can provide current and historical tax rates, comparison tables and country surveys through our specialized tax databases. We have current key summaries and detailed analysis of the tax system in countries around the world on corporate taxation, individual taxation, business and investment. A fixed location does not constitute an MOU if the nature of the activities carried out by the fixed place is a function of assistance or preparation.

The execution of the DBA awaits the exchange of instruments and any State party that informs each other of the completion of the necessary activities.