Individual - Foreign tax relief and tax treaties

Last reviewed - 26 September 2022

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