DOUBLE TAXATION AGREEMENTS
 
 

 

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

    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)


  • SIGNED BUT NOT IN FORCE:
  • The following DTA’s have been signed but have not been ratified by all the Contracting States and are therefore in 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

  • DRAFT AGREEMENTS UNDER NEGOTIATION:

  • 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.

    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}

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

     

     

 
 
 
 
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