The Czech Republic’s Senate has approved the ratification of the country’s first income tax treaty with Kenya, marking a significant step in strengthening bilateral tax cooperation through measures aimed at eliminating double taxation, preventing tax evasion, and establishing withholding tax rules on cross-border payments.
The Czech Republic’s Senate (upper house of parliament) has approved the ratification of the pending income tax treaty with Kenya on 6 May 2026.
Signed on 23 September 2025, it is the first tax treaty between the Czech Republic and Kenya.
The agreement between the two countries is intended to prevent double taxation and combat tax evasion.
It covers personal and corporate income taxes in the Czech Republic and income tax in Kenya, and sets withholding tax rates of 10% on dividends and 12% on interest, royalties, and technical service fees, with certain exemptions for government-related interest payments. The treaty generally provides for relief from double taxation through the credit method, while allowing the exemption method where permitted under domestic law.
The treaty will enter into force upon the exchange of ratification instruments and will apply from 1 January of the following year following its entry into force.
