Business tax – international treaty

Kenya: tax treaties

Tax treaties between the UK and Kenya and related documents.



The double taxation agreement entered into force on 30 September 1977. It was amended by a protocol signed on 20 January 1976 and notes dated 8 February 1977.

It’s effective in Kenya from 1976 and in the UK from:

  • 1 April 1976 for Corporation Tax
  • 6 April 1976 for Income Tax and Capital Gains Tax