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Double Taxation treaties in Kenya

Double Taxation treaties in Kenya


According to a double taxation agreements document published by the Kenya Revenue Authority (KRA), the Government of the Republic of Kenya has so far concluded Double Taxation Agreements (DTA’s) with a number of countries and is currently expanding the treaty network. DTA’s are important since they help in alleviating double taxation where business is conducted in different tax jurisdictions and also assist tax administrations in preventing fiscal evasion.
Double taxation agreements in force
Zambia – 27.8.1968                 Legal Notice No. 10/1970
Norway – 13.12.1972            Legal Notice No. 6/1973
Denmark – 13.12.1972           Legal Notice No. 5/1973
Sweden – 28.6.1973              Legal Notice No. 14/1973
U.K – 31.7.1973                    Legal Notice No. 253/1977
Germany – 17.5.1977            Legal Notice No. 20/1980
Canada – 27.4.1983                 Legal Notice No. 111/1987
India – 12.4.1985                   Legal Notice No. 61/1989
Other DTA’s have been signed but have however not been ratified by all the Contracting States and are therefore in NOT in force they are listed as follows:-

  •     Italy – 15.10.1979
  •     Tanzania & Uganda – 31.3.1999  L/N no. 45/1999 (Re-negotiated by EAC States on 23rd November 2005 in Arusha, Tanzania

The following DTA’s are at different stages of negotiation. For those that are in force, but under review, the existing DTA’s continue to operate until the review is complete. This will be intimated through a Legal Notice revoking the existing one.

  • Tanzania & Uganda (re-negotiatiated 23rd November 2005)
  • France (2nd round negotiations, Nairobi, 3rd February 2006)
  • Thailand (1st round negotiations, Bangkok, 7th July 2006)
  • India (review 1st round, New Delhi, 14th July 2006)

The following draft DTA’s are under discussions by the Task Force on Double Taxation & Investment Agreements under the chair of Ministry of Finance.

  •  Seychelles
  • Nigeria
  • South Africa
  • Mauritius
  • Finland
  • Russia
  • United Arab Emirates
  • Islamic Republic of Iran