Kenya has double tax avoidance treaties with the following countries:
7) Mauritius (Possibly with effect from 1 January 2017).
I0) United Kingdom
12) South Africa
Some of these treaties provide for preferential withholding tax rates. In most cases however, the standard tax rates set out above apply. The treaties will in most cases allow for the set-off of withholding tax against tax liability in the respective countries. Treaties with East African partner states, Kuwait, Iran, Mauritius and UAE have been concluded but not ratified.