According to a recent notice published by the South African Revenue Service, the income tax treaty between Kenya and South Africa entered into force on 19 June 2015. The treaty, signed 26 November 2010, is the first of its kind between the two countries, although an earlier 1959 treaty (terminated) between South Africa and the UK had applied in respect of Kenya.
Taxes Covered
The treaty covers Kenyan income tax, and South African normal tax, secondary tax on companies, withholding tax on r…