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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Kenya: Pensions

Pensions, including Government service pensions and annuities, may be taxed in both countries. The Kenyan tax on pensions, other than Government service pensions, and annuities is limited, if the recipient is subject to tax (see INTM16202) in the United Kingdom on the income in question, to the lower of 5 per cent of the pension or annuity or the amount of tax charged in the United Kingdom on the pension or annuity (Article 20 ).