Double Taxation Agreements

Double Taxation Agreements

Double taxation is a tax principle referring to income taxes paid twice on the same source of income. It can occurs when income is taxed at both the corporate level and personal level; and in international trade or investment when the same income is taxed in two different countries. It mainly occurs because corporations are considered separate legal entities from their shareholders. As such, corporations pay taxes on their annual earnings, just like individuals. When corporations pay out dividends to shareholders, those dividend payments incur income-tax liabilities for the shareholders who receive them, even though the earnings that provided the cash to pay the dividends were already taxed at the corporate level

Double taxation is often an unintended consequence of tax legislation. It is generally seen as a negative element of a tax system, and tax authorities attempt to avoid it whenever possible. A key method authorities use to address double taxation problem is through Double Taxation Agreements (DTAs). DTAs are international agreements between two countries to allocate taxing rights between the two countries that have negotiated the particular DTA. The purpose a DTA is to help the two countries to avoid double taxation. Kenya mainly uses DTAs to avoid double taxation at international level.

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No.FlagCountryStatusDate of SigningDate of Entry into Force TextAgreement
1Algeria Under Consideration
2Belgium Under Negotiation
3Botswana Concluded (Not Signed)
4Cameroon Under Consideration
5Canada In Force 27/04/1983 8/01/1987Full Text
6ChinaSigned (Not In Force) 21/09/2017
7Denmark In Force 13/12/1972 15/03/1973Full Text
8Democratic Republic of Congo Under Consideration
9East African Community Signed (Not In Force) 30/11/2010Full Text
10Egypt Under Negotiation
11Ethiopia Under Consideration
12France In Force 04/12/2007 01/11/2010Full Text
13Germany In Force 17/05/1977 01/01/1980Full Text
14Ghana Under Consideration
16Iran In Force 29/05/2012 13/07/2017Full Text
17Italy Signed (Not In Force) 03/03/2016
18Ivory Coast Under Consideration
19Japan Under Negotiation
20Jordan Under Consideration
21Korea In Force 07/07/2014 03/04/2017Full Text
22Kuwait Signed (Not In Force) 12/11/2013Full Text
23Macedonia Under Consideration
24Malawi Under Consideration
25Malaysia Under Negotiation
26Mauritius Signed (Not In Force) 07/05/2012Full Text
27Mozambique Under Consideration
28Netherlands Signed (Not In Force) 22/07/2015Full Text
29Nigeria Concluded (Not Signed)
30Norway In Force 13/12/1972 10/09/1973Full Text
31PortugalConcluded (Not Signed) 10/07/2018Full Text
32Qatar In Force 23/04/2014 25/6/2015Full Text
33Russia Under Consideration
34Saudi Arabia Concluded (Not Signed)
35Senegal Under Consideration
36Seychelles In Force 17/03/2014Full Text
37Singapore Concluded (Not Signed)
38South Africa In Force 26/11/2010 01/01/2015Full Text
39South Sudan Under Consideration
40Spain Under Negotiation
41Sudan Under Consideration
42Sweden  In Force 28/06/1973 28/12/1973Full Text
43Thailand Concluded (Not Signed)
44Turkey Concluded (Not Signed)Full Text
45United Arab EmiratesIn Force 21/11/2011 22/02/2017Full Text
46United Kingdom In Force 31/07/1973 30/07/1977Full Text
47Zambia In Force 27/08/1968 01/01/1964Full Text
48Zimbabwe Under Consideration

Proposed Kenya-Botswana Double Taxation Agreement

East African Community Double Taxation Agreement

Kenya Canada Double Taxation Agreement

Kenya Denmark Double Taxation Agreement

Kenya France Double Taxation Agreement

Kenya India Double Taxation Agreement

Kenya Iran Double Taxation Agreement

Kenya Kuwait Double Taxation Agreement

Kenya Mauritius Double Taxation Agreement

Kenya Netherlands Double Taxation Agreement

Kenya Norway Double Taxation Agreement

Kenya Seychelles Double Taxation Agreement

Kenya South Africa Double Taxation Agreement

Kenya Sweden Double Taxation Agreement

Kenya United Arab Emirates Double Taxation Agreement

Kenya United Kingdom Double Taxation Agreement

Kenya Zambia Double Taxation Agreement

Legal Notice No. 147 india Double Taxation Agreement

Proposed Kenya – Turkey Avoidance of Double Taxation Agreement

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