The income tax treaty between Belgium and Kenya was signed on 30 September 2025. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, income tax on non-residents, and withholding tax on immovable property. It covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act.
Residence
If a person other than an individual is considered a resid…