Double Taxation Agreement | ![]() |
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.
The following DTA’s that have been ratified and are therefore in force. The Legal Notices contain the full text of the conventions. The following DTA’s have been signed but have not been ratified by all the Contracting States and are therefore in NOT in force. 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. The following draft DTA’s are under discussions by the Task Force on Double Taxation & Investment Agreements under the chair of Ministry of Finance. |