The income tax treaty between Kenya and the Netherlands was signed on 22 July 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kenyan income tax, and Dutch income tax, wages tax, company tax, and dividend tax.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company (the capital of which is divided into shares) that directly holds at least 10% of the paying company's capital; otherwise:
- 10% if the paying company is a …