Double Taxation Agreement Print

The Government of the Republic of Kenya has concluded Double Taxation Agreements (DTA’s) with a number of countries and is currently expanding her 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.

  • RATIFIED & IN FORCE:
    1. ZAMBIA - 27.8.1968 Legal Notice No. 10/1970
    2. NORWAY - 13.12.1972 Legal Notice No. 6/1973(pdf)
    3. DENMARK - 13.12.1972 Legal Notice No. 5/1973(pdf)
    4. SWEDEN - 28.6.1973 Legal Notice No. 14/1973
    5. U.K - 31.7.1973 Legal Notice No. 253/1977
    6. GERMANY - 17.5.1977 Legal Notice No. 20/1980(pdf)
    7. CANADA - 27.4.1983 Legal Notice No. 111/1987(pdf)
    8. INDIA - 12.4.1985 Legal Notice No. 61/1989(pdf)

    • The following DTA’s that have been ratified and are therefore in force. The Legal Notices contain the full text of the conventions.


  • SIGNED BUT NOT IN FORCE:
    1. ITALY - 15.10.1979
    2. 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 have been signed but have not been ratified by all the Contracting States and are therefore in NOT in force.

  • DRAFT AGREEMENTS UNDER NEGOTIATION:
    1. TANZANIA & UGANDA (re-negotiatiated 23rd November 2005)
    2. FRANCE (2nd round negotiations, Nairobi, 3rd February 2006)
    3. THAILAND {1st round negotiations, Bangkok, 7th July 2006}
    4. INDIA {review 1st round, New Delhi, 14th July 2006}

    • 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.


  • DRAFT AGREEMENTS FOR NEGOTIATION:
    1. SEYCHELLES
    2. NIGERIA
    3. SOUTH AFRICA
    4. MAURITIUS
    5. FINLAND
    6. RUSSIA
    7. UNITED ARAB EMIRATES
    8. ISLAMIC REPUBLIC OF IRAN
    • The following draft DTA’s are under discussions by the Task Force on Double Taxation & Investment Agreements under the chair of Ministry of Finance.