Kenya’s Cabinet has approved a new income tax treaty with Singapore on 11 February 2025.
Signed on 23 September 2024, this treaty replaces the 2018 version, which never took effect.
The tax treaty aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries.
The new tax treaty will come into force once ratification instruments are exchanged.
In Kenya, it will apply from 1 January of the year after it goes into force. In Singapore, it will apply to withholding taxes from 1 January of the same year and to other taxes from 1 January of the second year after it takes effect.
