This tax treaty will replace the 2018 Kenya-Singapore tax treaty, which never entered into force.
Kenya’s National Assembly approved the ratification of a new income tax treaty with Singapore on 3 December 2025.
This agreement, signed on 23 September 2024, replaces the 2018 treaty, which never came into effect. The tax treaty aims to eliminate double taxation on income and prevent tax evasion and avoidance between Kenya and Singapore.
The treaty will take effect once both countries have exchanged ratification instruments.
In Kenya, it will apply from 1 January of the year following its entry 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.
Earlier, Kenya’s Cabinet approved a new income tax treaty with Singapore on 11 February 2025.
