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HMRC internal manual

Double Taxation Relief Manual

Kenya: Subject to tax

The Kenyan tax on interest and royalties is only reduced to the agreement rate of 15 per cent if the recipient is subject to tax (see INTM162020) in the United Kingdom on the same income (Articles 12(2) and 13(2)).

See also DT11154 for dividends, DT11156 for management fees, DT11157 for pensions and DT11158 for teachers.