Individual - Foreign tax relief and tax treaties

Last reviewed - 03 March 2023

Foreign tax relief

Foreign tax credits are claimable where there is a Double Tax Treaty (DTT) between Kenya and the other tax jurisdiction. Unilateral tax credits are also available for Kenyan citizens.

Tax treaties

Kenya has DTTs in force with the following countries:

Canada Iran South Korea
Denmark Norway Sweden
France Qatar United Arab Emirates
Germany Seychelles United Kingdom
India South Africa Zambia