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Official guidance
Double Taxation Relief Manual

DT11150PP · Double Taxation Relief Manual: Kenya

  • DT11151 · Admissible taxes
  • DT11152 · Source of income
  • DT11153 · Subject to tax
  • DT11154 · Dividends
  • DT11156 · Management fees
  • DT11157 · Pensions
  • DT11158 · Teachers
  • DT11159 · Students
  • DT11160 · Tax spared
  • DT11161 · Relief from Kenyan tax
  • DT11162 · Kenya: Underlying Tax
  • DT11200 · DT: Kenya: double taxation agreement, Article 1: Personal scope
  • DT11201 · DT: Kenya: double taxation agreement, Article 2: Taxes covered
  • DT11202 · DT: Kenya: double taxation agreement, Article 3: General definitions
  • DT11203 · DT: Kenya: double taxation agreement, Article 4: Fiscal domicile
  • DT11204 · DT: Kenya: double taxation agreement, Article 5: Permanent Establishment
  • DT11205 · DT: Kenya: double taxation agreement, Article 6: Limitation of relief
  • DT11206 · DT: Kenya: double taxation agreement, Article 7: Income from immovable property
  • DT11207 · DT: Kenya: double taxation agreement, Article 8: Business profits
  • DT11208 · DT: Kenya: double taxation agreement, Article 9: Shipping and air transport
  • DT11209 · DT: Kenya: double taxation agreement, Article 10: Associated enterprises
  • DT11210 · DT: Kenya: double taxation agreement, Article 11: Dividends
  • DT11211 · DT: Kenya: double taxation agreement, Article 12: Interest
  • DT11212 · DT: Kenya: double taxation agreement, Article 13: Royalties
  • DT11213 · DT: Kenya: double taxation agreement, Article 14: Management fees
  • DT11214 · DT: Kenya: double taxation agreement, Article 15: Capital gains
  • DT11215 · DT: Kenya: double taxation agreement, Article 16: Independent personal services
  • DT11216 · DT: Kenya: double taxation agreement, Article 17: Employments
  • DT11217 · DT: Kenya: double taxation agreement, Article 18: Directors' fees
  • DT11218 · DT: Kenya: double taxation agreement, Article 19: Artistes and Athletes
  • DT11219 · DT: Kenya: double taxation agreement, Article 20: Pensions
  • DT11220 · DT: Kenya: double taxation agreement, Article 21: Governmental functions
  • DT11221 · DT: Kenya: double taxation agreement, Article 22: Students
  • DT11222 · DT: Kenya: double taxation agreement, Article 23: Teachers
  • DT11223 · DT: Kenya: double taxation agreement, Article 24: Income not expressly mentioned
  • DT11224 · DT: Kenya: double taxation agreement, Article 25: Capital
  • DT11225 · DT: Kenya: double taxation agreement, Article 26: Elimination of double taxation
  • DT11226 · DT: Kenya: double taxation agreement, Article 27: Personal allowances
  • DT11227 · DT: Kenya: double taxation agreement, Article 28: Non-discrimination
  • DT11228 · DT: Kenya: double taxation agreement, Article 29: Mutual agreement procedure
  • DT11229 · DT: Kenya: double taxation agreement, Article 30: Exchange of information
  • DT11230 · DT: Kenya: double taxation agreement, Article 31: Territorial extension
  • DT11231 · DT: Kenya: double taxation agreement, Article 32: Entry into force
  • DT11232 · DT: Kenya: double taxation agreement, Article 33: Termination
  1. Double Taxation Relief Manual: Kenya: contents
  2. Double Taxation Relief Manual: Kenya: relief from Kenyan tax

DT11161 | Double Taxation Relief Manual: Kenya: relief from Kenyan tax

From HM Revenue & Customs · Double Taxation Relief Manual

No special forms are available in this country for the purpose of claiming relief from Kenyan tax under the agreement. Anyone wishing to do so should write to the Ministry of Finance and Planning, The Treasury, PO Box 30007, Nairobi, Kenya.

A residence certificate (see INTM162030) will be required in support of the claim.

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