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Kenya: Income tax treaty with Mauritius, ratification process completed

Kenya: Income tax treaty with Mauritius

The ratification process regarding an income tax treaty with Mauritius for the avoidance of double taxation has been completed in Kenya, with publication of the treaty in Kenya’s official gazette.

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Mauritius completed its ratification of the income tax treaty in late 2019. Read TaxNewsFlash

The income tax treaty applies to all persons who are residents of Kenya or Mauritius or both countries, and applies to all income taxes or taxes that are of a substantially similar character to income tax. Withholding tax rates under the treaty are shown in the following table:

Tax rates

Treaty articles for

Withholding tax rates under the treaty and Protocol

Non-resident tax rates in Kenya

Non-resident tax rates in Mauritius

Dividends

8%

15%

Exempt

Interest

10%

15%

Exempt / 15%

Royalties

12%

20%

15%

Technical fees

10%

20%

10%

Capital gains on sale of shares

0% / 5%

5%

Exempt


Read a 2020 report [PDF 105 KB] prepared by the KPMG member firm in Kenya

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