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Double Taxation Agreements

Singapore and Kenya Sign New Avoidance of Double Taxation Agreement

24 September 2024

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  1. Singapore and Kenya signed a new Agreement between the Government of the Republic of Singapore and the Government of the Republic of Kenya for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”) on 23 September 2024. This new DTA replaces the earlier agreement signed on 12 June 2018.

  1. The DTA was signed in New York by Dr. Vivian Balakrishnan, Minister for Foreign Affairs, Republic of Singapore, and Hon. Dr. Musalia Mudavadi, EGH, Prime Cabinet Secretary and Cabinet Secretary for Foreign and Diaspora Affairs, Republic of Kenya. 

  1. The DTA clarifies the taxing rights of both countries on all forms of income flows arising from cross-border business activities, and addresses the double taxation of such income. This will lower barriers to cross-border investment and boost trade and economic flows between the two countries. Key terms of the DTA can be found in the Annex.

  1. The full text of the DTA is available on the Inland Revenue Authority of Singapore’s website here. The DTA will enter into force after ratification by both countries.

MINISTRY OF FINANCE

24 September 2024


ANNEX

Article in the DTA

Key terms in the DTA

Article 5, Permanent Establishment

  • Period tests as follows, beyond which residents of a contracting state could trigger a taxable presence in the other contracting state:

    • Period test of 6 months for construction-related activities

    • Period test of 183 days in any 12-month period for the furnishing of services

    • Period test of 91 days in any 12-month period for activities that consist of or connected with the exploration for or exploitation of natural resources

    • Period test of 91 days in any 12-month period for an installation or structure used in the exploration for natural resources

Article 10, Dividends

  • 8% withholding tax rate  

  • Government exemption

Article 11, Interest

  • 10% withholding tax rate

  • Government exemption

Article 12, Royalties

  • 10% withholding tax rate

Article 13, Technical Fees

  • 10% withholding tax rate

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