On 23 May 2014, the law ratifying the tax treaty between Kenya and Mauritius was published in Kenya's Official Gazette. The treaty was signed 7 May 2012.
Taxes Covered
The treaty covers the income taxes of both countries.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner directly holds at least 10% of the paying company's capital, otherwise 10%
- Interest - 10%
- Royalties - 10%
Double Taxation Relief
Both countries generally use the credit method to eliminate double ta…