New Tax Treaty between Kenya and Singapore has Entered into Force

The Inland Revenue Authority of Singapore has announced the entry into force of the new income tax treaty with Kenya on 20 April 2026. The treaty, 23 September 2024, replaces the 2018 tax treaty between the two countries, which never entered into force.

Taxes Covered

The treaty covers Kenya income tax chargeable in accordance with the provisions of the Income Tax Act, Cap. 470 of the laws of Kenya, and covers Singapore income tax.

Permanent Establishment

The treaty includes the provisi…