Income Tax (Singapore — Republic of Kenya) (Avoidance of Double Taxation Agreement) Order 2026

No. S 229Income Tax Act 1947Income Tax (Singapore — Republic of Kenya) (Avoidance of Double Taxation Agreement) Order 2026WHEREAS it is provided by section 49 of the Income Tax Act 1947 that if the Minister by order declares that arrangements specified in the order have been made with the government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act (including DTT but excluding MTT) and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements have effect in relation to tax under the Act despite anything in any written law:AND WHEREAS by an Agreement dated 23 September 2024, between the Government of the Republic of Singapore and the Government of the Republic of Kenya, arrangements were made, among other things, for the avoidance of double taxation:AND WHEREAS by a Protocol dated 23 September 2024, between the Government of the Republic of Singapore and the Government of the Republic of Kenya, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:NOW, THEREFORE, it is declared by the Minister for Finance —

THE SCHEDULE

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

The Government of the Republic of Singapore and the Government of the

Republic of Kenya,

Desiring to further develop their economic relationship and to enhance their

co‑operation in tax matters,

Intending to conclude an Agreement for the Elimination of Double Taxation

with respect to Taxes on Income without creating opportunities for non‑taxation or

reduced

taxation

through

tax

evasion

or

avoidance

(including

through

treaty‑shopping arrangements aimed at obtaining reliefs provided in this

Agreement for the indirect benefit of residents of third jurisdictions),

Have agreed as follows:

ARTICLE 1 – PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the

Contracting States.

ARTICLE 2 – TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of a

Contracting State or of its county governments, political subdivisions or local

authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income

or on elements of income, including taxes on gains from the alienation of movable

or immovable property.

3. The existing taxes to which the Agreement shall apply are in particular:

of the Income Tax Act, Cap. 470 of the laws of Kenya

.

(hereinafter referred to as “Kenya tax”);

.

(hereinafter referred to as “Singapore tax”).

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4. The Agreement shall apply also to any identical or substantially similar taxes

that are imposed after the date of signature of the Agreement in addition to, or in

place of, the existing taxes. The competent authorities of the Contracting States

shall notify each other of any significant changes that have been made in their

taxation laws.

ARTICLE 3 – GENERAL DEFINITIONS

1. For the purposes of this Agreement, unless the context otherwise requires:

including internal waters, territorial waters and the seabed and subsoil

of the territorial waters, the exclusive economic zone and the

continental shelf and the seabed and subsoil within such area which

has been or may hereafter be designated under her national law, in

accordance with international law, as an area over which the Republic

of Kenya has sovereign rights or jurisdiction for purposes of exploring

and exploiting natural resources;

in a geographical sense, includes its land territory, internal waters and

territorial sea (and the seabed and subsoil of the territorial sea),

including the airspace above them, as well as any maritime area

situated beyond the territorial sea which has been or might in the future

be designated under its national law, in accordance with international

law, as an area within which Singapore may exercise sovereign rights

or jurisdiction with regard to the sea, the sea‑bed, the subsoil and the

natural resources;

a trustee and any other body of persons;

treated as a body corporate for tax purposes;

other Contracting State” mean respectively an enterprise carried on by

a resident of a Contracting State and an enterprise carried on by a

resident of the other Contracting State;

operated by an enterprise of a Contracting State, except when the ship

or aircraft is operated solely between places in the other Contracting

State;

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authorised representative;

representative;

Contracting State; and

as such from the laws in force in that Contracting State.

2. As regards the application of the Agreement at any time by a Contracting

State, any term not defined therein shall, unless the context otherwise requires,

have the meaning that it has at that time under the law of that State for the purposes

of the taxes to which the Agreement applies, any meaning under the applicable tax

laws of that State prevailing over a meaning given to the term under other laws of

that State.

ARTICLE 4 – RESIDENT

1. For the purposes of this Agreement, the term “resident of a Contracting State”

means any person who, under the laws of that State, is liable to tax therein by

reason of his domicile, residence, place of management, place of incorporation or

any other criterion of a similar nature, and also includes that State and any county

government, political subdivision, local authority or statutory body thereof.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of

both Contracting States, then his status shall be determined as follows:

permanent home available to him; if he has a permanent home

available to him in both States, he shall be deemed to be a resident only

of the State with which his personal and economic relations are closer

(centre of vital interests);

determined, or if he has not a permanent home available to him in

either State, he shall be deemed to be a resident only of the State in

which he has an habitual abode;

be deemed to be a resident only of the State of which he is a national;

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shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an

individual is a resident of both Contracting States, then it shall be deemed to be a

resident only of the State in which its place of effective management is situated. If

its place of effective management cannot be determined, the competent authorities

of the Contracting States shall settle the question by mutual agreement.

ARTICLE 5 – PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term “permanent establishment”

means a fixed place of business through which the business of an enterprise is

wholly or partly carried on.

2. The term “permanent establishment” includes especially:

natural resources; and

others.

3. The term “permanent establishment” also encompasses:

supervisory activities in connection therewith, but only if such site,

project or activities lasts more than 6 months;

enterprise of a Contracting State through employees or other personnel

engaged by the enterprise for such purpose, but only if activities of that

nature continue (for the same or a connected project) within the other

Contracting State for a period or periods aggregating more than

183 days in any 12‑month period;

connected with, the exploration for or exploitation of natural resources

situated in a Contracting State, but only where such activities continue

for more than 91 days in any 12‑month period;

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provided that the installation or structure continues for more than

91 days in any 12‑month period.

4. Notwithstanding the preceding provisions of this Article, the term

“permanent establishment” shall be deemed not to include:

delivery of goods or merchandise belonging to the enterprise;

enterprise solely for the purpose of storage, display or delivery;

enterprise solely for the purpose of processing by another enterprise;

purchasing goods or merchandise or of collecting information, for the

enterprise;

carrying on, for the enterprise, any other activity of a preparatory or

auxiliary character;

combination of activities mentioned in sub‑paragraphs (a) to (e),

provided that the overall activity of the fixed place of business

resulting from this combination is of a preparatory or auxiliary

character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person ‑ other

than an agent of an independent status to whom paragraph 7 applies ‑ is acting on

behalf of an enterprise and has, and habitually exercises, in a Contracting State an

authority to conclude contracts in the name of the enterprise, that enterprise shall

be deemed to have a permanent establishment in that State in respect of any

activities which that person undertakes for the enterprise, unless the activities of

such person are limited to those mentioned in paragraph 4 which, if exercised

through a fixed place of business, would not make this fixed place of business a

permanent establishment under the provisions of that paragraph.

6. Notwithstanding the preceding provisions of this Article, an insurance

enterprise of a Contracting State shall, except in regard to re‑insurance, be deemed

to have a permanent establishment in the other Contracting State if it collects

premiums in the territory of that other State or insures risks situated therein

through a person other than an agent of an independent status to whom

paragraph 7 applies.

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7. An enterprise shall not be deemed to have a permanent establishment in a

Contracting State merely because it carries on business in that State through a

broker, general commission agent or any other agent of an independent status,

provided that such persons are acting in the ordinary course of their business.

8. The fact that a company which is a resident of a Contracting State controls or

is controlled by a company which is a resident of the other Contracting State, or

which carries on business in that other State (whether through a permanent

establishment or otherwise), shall not of itself constitute either company a

permanent establishment of the other.

ARTICLE 6 – INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property

(including income from agriculture or forestry) situated in the other Contracting

State may be taxed in that other State.

2. The term “immovable property” shall have the meaning which it has under the

law of the Contracting State in which the property in question is situated. The term

shall in any case include property accessory to immovable property, livestock and

equipment used in agriculture and forestry, rights to which the provisions of

general law respecting landed property apply, usufruct of immovable property and

rights to variable or fixed payments as consideration for the working of, or the

right to work, mineral deposits, sources and other natural resources; ships, boats

and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct

use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from

immovable property of an enterprise.

ARTICLE 7 – BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that

State unless the enterprise carries on business in the other Contracting State

through a permanent establishment situated therein. If the enterprise carries on

business as aforesaid, the profits of the enterprise may be taxed in the other State

but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting

State carries on business in the other Contracting State through a permanent

establishment situated therein, there shall in each Contracting State be attributed

to that permanent establishment the profits which it might be expected to make if it

were a distinct and separate enterprise engaged in the same or similar activities

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under the same or similar conditions and dealing wholly independently with the

enterprise of which it is a permanent establishment.

3. In the determination of the profits of a permanent establishment, there shall be

allowed as deductions expenses which are incurred for the purposes of the

business of the permanent establishment including executive and general

administrative expenses so incurred, whether in the State in which the

permanent establishment is situated or elsewhere. However, no such deduction

shall be allowed in respect of amounts, if any, paid (otherwise than towards

reimbursement of actual expenses) by the permanent establishment to the head

office of the enterprise or any of its other offices, by way of royalties, fees or other

similar payments in return for the use of patents or other rights, or by way of

commission, for specific services performed or for management, or, except in the

case of a banking enterprise, by way of interest on moneys lent to the permanent

establishment. Likewise, no account shall be taken, in the determination of the

profits of a permanent establishment, for amounts charged (otherwise than

towards reimbursement of actual expenses), by the permanent establishment to the

head office of the enterprise or any of its other offices, by way of royalties, fees or

other similar payments in return for the use of patents or other rights, or by way of

commission for specific services performed or for management, or, except in the

case of a banking enterprise, by way of interest on moneys lent to the head office

of the enterprise or any of its other offices.

4. In determining the profits of a permanent establishment, there shall be

allowed as deductions expenses which are incurred for the purposes of the

permanent establishment, including executive and general administrative

expenses

so

incurred,

whether

in

the

State

in

which

the

permanent

establishment is situated or elsewhere.

5. No profits shall be attributed to a permanent establishment by reason of the

mere purchase by that permanent establishment of goods or merchandise for the

enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the

permanent establishment shall be determined by the same method year by year

unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other

Articles of this Agreement, then the provisions of those Articles shall not be

affected by the provisions of this Article.

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ARTICLE 8 – SHIPPING AND AIR TRANSPORT

1. Profits derived by an enterprise of a Contracting State from the operation of

ships or aircraft in international traffic shall be taxable only in that State.

2. For the purposes of this Article, profits from the operation of ships or aircraft

in international traffic shall include:

trailers and related equipment for the transport of containers), used for

the transport of goods or merchandise;

where such rental or such use, maintenance or rental, as the case may be, is

incidental to the operation of ships or aircraft in international traffic.

3. Interest on funds directly connected with, and integral to, the operations of

ships or aircraft in international traffic shall be regarded as profits derived from the

operation of such ships or aircraft, and the provisions of Article 11 shall not apply

in relation to such interest.

4. The provisions of paragraphs 1, 2 and 3 shall also apply to profits from the

participation in a pool, a joint business or an international operating agency.

ARTICLE 9 – ASSOCIATED ENTERPRISES

1. Where

the management, control or capital of an enterprise of the other

Contracting State, or

control or capital of an enterprise of a Contracting State and an

enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in

their commercial or financial relations which differ from those which would be

made between independent enterprises, then any profits which would, but for

those conditions, have accrued to one of the enterprises, but, by reason of those

conditions, have not so accrued, may be included in the profits of that enterprise

and taxed accordingly.

2. Where a Contracting State includes, in accordance with the provisions of

paragraph 1, in the profits of an enterprise of that State ‑ and taxes accordingly ‑

profits on which an enterprise of the other Contracting State has been charged to

tax in that other State and where the competent authorities of the Contracting

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States agree, upon consultation, that all or part of the profits so included are profits

which would have accrued to the enterprise of the first‑mentioned State if the

conditions made between the two enterprises had been those which would have

been made between independent enterprises, then that other State shall make an

appropriate adjustment to the amount of the tax charged therein on those agreed

profits. In determining such adjustment, due regard shall be had to the other

provisions of this Agreement.

3. The provisions of paragraph 2 shall not apply where judicial or other legal

proceedings have resulted in a final ruling that by actions giving rise to an

adjustment of profits under paragraph 1, one of the enterprises concerned is liable

to penalty with respect to fraud, gross negligence or wilful default.

ARTICLE 10 – DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a

resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which

the company paying the dividends is a resident and according to the laws of that

State, but if the beneficial owner of the dividends is a resident of the other

Contracting State, the tax so charged shall not exceed 8% of the gross amount of

the dividends. This paragraph shall not affect the taxation of the company in

respect of the profits out of which the dividends are paid.

3. Notwithstanding the provisions of paragraph 2, dividends paid by a company

which is a resident of a Contracting State to the Government of the other

Contracting State shall be exempt from tax in the first‑mentioned State.

4. For the purpose of paragraph 3, the term “Government”:

include:

authority;

indirect) subsidiaries;

Kenya as may be agreed from time to time between the

competent authorities of the Contracting States;

include:

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wholly‑owned (direct or indirect) subsidiaries;

including

special‑purpose

investment

funds

or

arrangements, wholly owned (directly or indirectly) by the

Government of Singapore, which are set up to invest and

manage the assets of the Government of Singapore, and where

the dividends paid relate to such assets. For avoidance of doubt,

this includes GIC Private Limited, GIC (Realty) Private

Limited, GIC (Ventures) Pte. Ltd., Eurovest Pte. Ltd., Euro

Mara

Private

Limited,

Fareham

Investment

Pte.

Ltd.,

Greenview Investment Pte. Ltd., and Magellan Pte Ltd. Any

other entities wholly‑owned (directly or indirectly) by the

Government of Singapore may be agreed from time to time

between the competent authorities of the Contracting States;

and

Singapore as may be agreed from time to time between the

competent authorities of the Contracting States.

5. The term “dividends” as used in this Article means income from shares,

“jouissance” shares or “jouissance” rights, mining shares, founders’ shares or

other rights, not being debt‑claims, participating in profits, as well as income from

other corporate rights which is subjected to the same taxation treatment as income

from shares by the laws of the State of which the company making the distribution

is a resident.

6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the dividends, being a resident of a Contracting State, carries on business in the

other Contracting State of which the company paying the dividends is a resident,

through a permanent establishment situated therein, and the holding in respect of

which the dividends are paid is effectively connected with such permanent

establishment. In such case, the provisions of Article 7 shall apply.

7. Where a company which is a resident of a Contracting State derives profits or

income from the other Contracting State, that other State may not impose any tax

on the dividends paid by the company, except insofar as such dividends are paid to

a resident of that other State or insofar as the holding in respect of which the

dividends are paid is effectively connected with a permanent establishment

situated in that other State, nor subject the company’s undistributed profits to a tax

on the company’s undistributed profits, even if the dividends paid or the

undistributed profits consist wholly or partly of profits or income arising in such

other State.

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8. Notwithstanding any other provision of this Agreement, where a company

which is a resident of a Contracting State has a permanent establishment in the

other Contracting State, the profits taxable under paragraph 1 of Article 7 may be

subject to an additional tax in that other State in accordance with its laws but the

additional charge shall not exceed 8% of the amount of those profits.

ARTICLE 11 – INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it

arises and according to the laws of that State, but if the beneficial owner of the

interest is a resident of the other Contracting State, the tax so charged shall not

exceed 10% of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2, interest arising in a

Contracting State and paid to the Government of the other Contracting State

shall be exempt from tax in the first‑mentioned State.

4. For the purpose of paragraph 3, the term “Government”:

include:

authority;

indirect) subsidiaries;

Kenya as may be agreed from time to time between the

competent authorities of the Contracting States;

include:

wholly‑owned (direct or indirect) subsidiaries;

including

special‑purpose

investment

funds

or

arrangements, wholly owned (directly or indirectly) by the

Government of Singapore, which are set up to invest and

manage the assets of the Government of Singapore, and where

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the interest paid relate to such assets. For avoidance of doubt,

this includes GIC Private Limited, GIC (Realty) Private

Limited, GIC (Ventures) Pte. Ltd., Eurovest Pte. Ltd., Euro

Mara

Private

Limited,

Fareham

Investment

Pte.

Ltd.,

Greenview Investment Pte. Ltd., and Magellan Pte Ltd. Any

other entities wholly‑owned (directly or indirectly) by the

Government of Singapore may be agreed from time to time

between the competent authorities of the Contracting States;

and

Singapore as may be agreed from time to time between the

competent authorities of the Contracting States.

5. The term “interest” as used in this Article means income from debt‑claims of

every kind, whether or not secured by mortgage and whether or not carrying a

right to participate in the debtor’s profits, and in particular, income from

government securities and income from bonds or debentures, including premiums

and prizes attaching to such securities, bonds or debentures. Penalty charges for

late payment shall not be regarded as interest for the purpose of this Article.

6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the interest, being a resident of a Contracting State, carries on business in the other

Contracting State in which the interest arises, through a permanent establishment

situated therein, and the debt‑claim in respect of which the interest is paid is

effectively connected with such permanent establishment. In such case, the

provisions of Article 7 shall apply.

7. Interest shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the interest, whether he

is a resident of a Contracting State or not, has in a Contracting State a permanent

establishment in connection with which the indebtedness on which the interest is

paid was incurred, and such interest is borne by such permanent establishment,

then such interest shall be deemed to arise in the State in which the permanent

establishment is situated.

8. Where, by reason of a special relationship between the payer and the

beneficial owner or between both of them and some other person, the amount of

the interest, having regard to the debt‑claim for which it is paid, exceeds the

amount which would have been agreed upon by the payer and the beneficial owner

in the absence of such relationship, the provisions of this Article shall apply only

to the last‑mentioned amount. In such case, the excess part of the payments shall

remain taxable according to the laws of each Contracting State, due regard being

had to the other provisions of this Agreement.

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ARTICLE 12 – ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which

they arise and according to the laws of that State, but if the beneficial owner of the

royalties is a resident of the other Contracting State, the tax so charged shall not

exceed 10% of the gross amount of the royalties.

3. The term “royalties” as used in this Article means payments of any kind

received as a consideration for the use of, or the right to use, any copyright of

literary, artistic or scientific work including cinematograph films, or films or tapes

used for radio or television broadcasting, any computer software, patent, trade

mark, design or model, plan, secret formula or process, or for information

concerning industrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the royalties, being a resident of a Contracting State, carries on business in the

other Contracting State in which the royalties arise, through a permanent

establishment situated therein, and the right or property in respect of which the

royalties are paid is effectively connected with such permanent establishment. In

such case, the provisions of Article 7 shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the royalties, whether he

is a resident of a Contracting State or not, has in a Contracting State a permanent

establishment in connection with which the liability to pay the royalties was

incurred, and such royalties are borne by such permanent establishment, then such

royalties shall be deemed to arise in the State in which the permanent

establishment is situated.

6. Where, by reason of a special relationship between the payer and the

beneficial owner or between both of them and some other person, the amount of

the royalties, having regard to the use, right or information for which they are paid,

exceeds the amount which would have been agreed upon by the payer and the

beneficial owner in the absence of such relationship, the provisions of this Article

shall apply only to the last‑mentioned amount. In such case, the excess part of the

payments shall remain taxable according to the laws of each Contracting State,

due regard being had to the other provisions of this Agreement.

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ARTICLE 13 – TECHNICAL FEES

1. Fees for technical services arising in a Contracting State and paid to a resident

of the other Contracting State may be taxed in that other State.

2. However, notwithstanding the provisions of Article 7 and subject to the

provisions of Articles 8, 16 and 17, fees for technical services arising in a

Contracting State may also be taxed in the Contracting State in which they arise

and according to the laws of that State, but if the beneficial owner of the fees is a

resident of the other Contracting State, the tax so charged shall not exceed 10% of

the gross amount of the fees.

3. The term “fees for technical services” as used in this Article means any

payment in consideration for any service of a managerial, contractual, technical,

agency, professional or consultancy nature, unless the payment is made:

educational institution; or

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

fees for technical services, being a resident of a Contracting State, carries on

business in the other Contracting State in which the fees for technical services

arise through a permanent establishment situated in that other State and the fees

for

technical

services

are

effectively

connected

with

such

permanent

establishment. In such case the provisions of Article 7 shall apply.

5. For the purposes of this Article, subject to paragraph 6, fees for technical

services shall be deemed to arise in a Contracting State if the payer is a resident of

that State or if the person paying the fees, whether that person is a resident of a

Contracting State or not, has in a Contracting State a permanent establishment in

connection with which the obligations to pay the fees was incurred, and such fees

are borne by the permanent establishment.

6. For the purposes of this Article, fees for technical services shall be deemed

not to arise in a Contracting State if the payer is a resident of that State and carries

on business in the other Contracting State or a third State through a permanent

establishment situated in that other State or the third State and such fees are borne

by that permanent establishment.

7. Where, by reason of a special relationship between the payer and the

beneficial owner of the fees for technical services or between both of them and

some other person, the amount of the fees, having regard to the services for which

they are paid, exceeds the amount which would have been agreed upon by the

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payer and the beneficial owner in the absence of such relationship, the provisions

of this Article shall apply only to the last‑mentioned amount. In such case, the

excess part of the fees shall remain taxable according to the laws of each

Contracting State, due regard being had to the other provisions of this Agreement.

ARTICLE 14 – CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of

immovable property referred to in Article 6 and situated in the other Contracting

State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business

property of a permanent establishment which an enterprise of a Contracting State

has in the other Contracting State, including such gains from the alienation of such

a permanent establishment (alone or with the whole enterprise), may be taxed in

that other State.

3. Gains derived by a resident of a Contracting State from the alienation of ships

or aircraft operated in international traffic, or movable property pertaining to the

operation of such ships or aircraft, shall be taxable only in that State.

4. Gains derived by a resident of a Contracting State from the alienation of

shares or comparable interests, such as interests in a partnership or trust, may be

taxed in the other Contracting State if these shares or comparable interests derived

more than 50% of their value directly or indirectly from immovable property, as

defined in Article 6, situated in that other State.

5. Gains from the alienation of any property other than that referred to in the

preceding paragraphs of this Article shall be taxable only in the Contracting State

of which the alienator is a resident.

ARTICLE 15 – INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other

similar remuneration derived by a resident of a Contracting State in respect of an

employment shall be taxable only in that State unless the employment is exercised

in the other Contracting State. If the employment is so exercised, such

remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a

resident of a Contracting State in respect of an employment exercised in the other

Contracting State shall be taxable only in the first‑mentioned State if:

exceeding in the aggregate 183 days in any 12‑month period

commencing or ending in the fiscal year concerned; and

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resident of the other State; and

employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration

derived in respect of an employment exercised aboard a ship or aircraft operated in

international traffic by an enterprise of a Contracting State shall be taxable only in

that State. However, if the remuneration is derived by a resident of the other

Contracting State, it may also be taxed in that other State.

ARTICLE 16 – DIRECTORS’ FEES

Directors’ fees and other similar payments derived by a resident of a

Contracting State in his capacity as a member of the board of directors of a

company which is a resident of the other Contracting State may be taxed in that

other State.

ARTICLE 17 – ARTISTES AND SPORTSPERSONS

1. Notwithstanding the provisions of Article 15, income derived by a resident of

a Contracting State as an entertainer, such as a theatre, motion picture, radio or

television artiste, or a musician, or as a sportsperson, from his or her personal

activities as such exercised in the other Contracting State, may be taxed in that

other State.

2. Where income in respect of or in connection with personal activities exercised

by an entertainer or a sportsperson accrues not to the entertainer or sportsperson

himself or herself but to another person, that income may, notwithstanding the

provisions of Articles 7 and 15, be taxed in the Contracting State in which the

activities of the entertainer or sportsperson are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from

activities exercised in a Contracting State by an artiste or a sportsperson if the visit

to that State is wholly or mainly supported by public funds of one or both of the

Contracting States or county governments or political subdivisions or local

authorities or statutory bodies thereof. In such case, the income shall be taxable

only in the Contracting State in which the artiste or the sportsperson is a resident.

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ARTICLE 18 – PENSIONS AND SOCIAL SECURITY PAYMENTS

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other

similar remuneration paid to a resident of a Contracting State in consideration of

past employment shall be taxable only in that State.

2. Notwithstanding the provisions of paragraph 1, pensions paid and other

payments made under a public scheme which is part of the social security system

of a Contracting State or a county government or a political subdivision or a local

authority thereof shall be taxable only in that State.

ARTICLE 19 – GOVERNMENT SERVICE

1.

paid by a Contracting State or a county government, a political

subdivision, a local authority or a statutory body thereof to an

individual in respect of services rendered to that State or government,

subdivision, authority or body shall be taxable only in that State.

taxable only in the other Contracting State if the services are rendered

in that State and the individual is a resident of that State who:

rendering the services.

2.

a county government, a political subdivision, a local authority or a

statutory body thereof to an individual in respect of services rendered

to that State or government, subdivision, authority or body shall be

taxable only in that State.

State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and

other similar remuneration, and to pensions, in respect of services rendered in

connection with a business carried on by a Contracting State, or a county

government, a political subdivision, a local authority or a statutory body thereof.

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ARTICLE 20 – PROFESSORS AND TEACHERS

1. An individual who visits a Contracting State at the invitation of that State or of

a county government or a political subdivision or a local authority thereof or of a

university, college, school, museum or other educational or cultural institution of

that State or under an official programme of educational or cultural exchange for a

period not exceeding two years solely for the purpose of teaching, giving lectures

or carrying out research at such institution and who is, or was immediately before

that visit, a resident of the other Contracting State shall be exempt from tax in the

first‑mentioned State on his income or remuneration for such activity, provided

that such income or remuneration is paid to him from outside that State.

2. The provisions of this Article shall not apply to income from research if such

research is undertaken not in the public interest but wholly or mainly for the

private benefit of a specific person or persons.

ARTICLE 21 – STUDENTS

Payments which a student or business apprentice who is or was immediately

before visiting a Contracting State a resident of the other Contracting State and

who is present in the first‑mentioned State solely for the purpose of his education

or training receives for the purpose of his maintenance, education or training shall

not be taxed in that State, provided that such payments arise from sources outside

that State.

ARTICLE 22 – OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not

dealt with in the foregoing Articles of this Agreement shall be taxable only in that

State.

2. The provisions of paragraph 1 of this Article shall not apply to income, other

than income from immovable property as defined in paragraph 2 of Article 6, if the

recipient of such income, being a resident of a Contracting State, carries on

business in the other Contracting State through a permanent establishment situated

therein, and the right or property in respect of which the income is paid is

effectively connected with such permanent establishment. In such case, the

provisions of Article 7 shall apply.

3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a

resident of a Contracting State not dealt with in the foregoing Articles of this

Agreement and arising in the other Contracting State may also be taxed in that

other State.

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ARTICLE 23 – ELIMINATION OF DOUBLE TAXATION

1. In Kenya, double taxation shall be avoided as follows:

Where a resident of Kenya derives income which in accordance with the

provisions of this Agreement may be taxed in Singapore, Kenya shall allow

as a deduction from the tax on the income of that resident an amount equal to

the income tax paid in Singapore, provided that such deduction shall not

exceed that part of the income tax as computed before the deduction is given,

which is attributable as the case may be to the income which may be taxed in

Singapore.

2. In Singapore, double taxation shall be avoided as follows:

Where a resident of Singapore derives income from Kenya which, in

accordance with the provisions of this Agreement, may be taxed in Kenya,

Singapore shall, subject to its laws regarding the allowance as a credit against

Singapore tax of tax payable in any country other than Singapore, allow the

Kenya tax paid, whether directly or by deduction, as a credit against the

Singapore tax payable on the income of that resident. Where such income is a

dividend paid by a company which is a resident of Kenya to a resident of

Singapore which is a company owning directly or indirectly not less than

10% of the share capital of the first‑mentioned company, the credit shall take

into account the Kenya tax paid by that company on the portion of its profits

out of which the dividend is paid.

ARTICLE 24 – NON‑DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other

Contracting State to any taxation or any requirement connected therewith,

which is other or more burdensome than the taxation and connected requirements

to which nationals of that other State in the same circumstances, in particular with

respect to residence, are or may be subjected.

2. The taxation on a permanent establishment which an enterprise of a

Contracting State has in the other Contracting State shall not be less favourably

levied in that other State than the taxation levied on enterprises of that other State

carrying on the same activities.

3. Nothing in this Article shall be construed as obliging a Contracting State to

grant to:

reliefs and reductions for tax purposes which it grants to its own

residents; or

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reliefs and reductions for tax purposes which it grants to its own

nationals who are not residents of that State or to such other persons as

may be specified in the taxation laws of that State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly

owned or controlled, directly or indirectly, by one or more residents of the other

Contracting State, shall not be subjected in the first‑mentioned State to any

taxation or any requirement connected therewith which is other or more

burdensome than the taxation and connected requirements to which other

similar enterprises of the first‑mentioned State are or may be subjected.

5. Where a Contracting State grants tax incentives to its nationals designed to

promote economic or social development in accordance with its national policy

and criteria, it shall not be construed as discrimination under this Article.

6. The provisions of this Article shall apply to the taxes which are the subject of

this Agreement.

ARTICLE 25 – MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting

States result or will result for him in taxation not in accordance with the provisions

of this Agreement, he may, irrespective of the remedies provided by the domestic

law of those States, present his case to the competent authority of the Contracting

State of which he is a resident or, if his case comes under paragraph 1 of Article 24,

to that of the Contracting State of which he is a national. The case must be

presented within 3 years from the first notification of the action resulting in

taxation not in accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be

justified and if it is not itself able to arrive at a satisfactory solution, to resolve the

case by mutual agreement with the competent authority of the other Contracting

State, with a view to the avoidance of taxation which is not in accordance with the

Agreement. Any agreement reached shall be implemented notwithstanding any

time limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to

resolve by mutual agreement any difficulties or doubts arising as to the

interpretation or application of the Agreement. They may also consult together

for the elimination of double taxation in cases not provided for in the Agreement.

4. The competent authorities of the Contracting States may communicate with

each other directly for the purpose of reaching an agreement in the sense of the

preceding paragraphs of this Article.

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ARTICLE 26 – EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such

information as is foreseeably relevant for carrying out the provisions of this

Agreement or to the administration or enforcement of the domestic laws

concerning taxes of every kind and description imposed on behalf of the

Contracting States, or of their county governments or political subdivisions or

local authorities, insofar as the taxation thereunder is not contrary to the

Agreement. The exchange of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting State shall be

treated as secret in the same manner as information obtained under the domestic

laws of that State and shall be disclosed only to persons or authorities (including

courts and administrative bodies) concerned with the assessment or collection of,

the enforcement or prosecution in respect of, the determination of appeals in

relation to the taxes referred to in paragraph 1, or the oversight of the above. Such

persons or authorities shall use the information only for such purposes. They may

disclose the information in public court proceedings or in judicial decisions.

Notwithstanding the foregoing, information received by a Contracting State may

be used for other purposes when such information may be used for such other

purposes under the laws of both States and the competent authority of the

supplying State authorises such use.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to

impose on a Contracting State the obligation:

administrative practice of that or of the other Contracting State;

normal course of the administration of that or of the other Contracting

State;

industrial, commercial or professional secret or trade process, or

information the disclosure of which would be contrary to public policy

(ordre public).

4. If information is requested by a Contracting State in accordance with this

Article, the other Contracting State shall use its information gathering measures to

obtain the requested information, even though that other State may not need such

information for its own tax purposes. The obligation contained in the preceding

sentence is subject to the limitations of paragraph 3 but in no case shall such

limitations be construed to permit a Contracting State to decline to supply

information solely because it has no domestic interest in such information.

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5. In no case shall the provisions of paragraph 3 be construed to permit a

Contracting State to decline to supply information solely because the information

is held by a bank, other financial institution, nominee or person acting in an

agency or a fiduciary capacity or because it relates to ownership interests in a

person.

ARTICLE 27 – MEMBERS OF DIPLOMATIC MISSIONS AND

CONSULAR POSTS

Nothing in this Agreement shall affect the fiscal privileges of members of

diplomatic missions or consular posts under the general rules of international law

or under the provisions of special agreements.

ARTICLE 28 – ENTITLEMENT TO BENEFITS

Notwithstanding the other provisions of this Agreement, a benefit under this

Agreement shall not be granted in respect of an item of income if it is reasonable to

conclude, having regard to all relevant facts and circumstances, that obtaining that

benefit was one of the principal purposes of any arrangement or transaction that

resulted directly or indirectly in that benefit, unless it is established that granting

that benefit in these circumstances would be in accordance with the object and

purpose of the relevant provisions of this Agreement.

ARTICLE 29 – ENTRY INTO FORCE

1. Each of the Contracting States shall notify to the other, through diplomatic

channels, of the completion of the procedures required by its law for the bringing

into force of this Agreement.

2. The Agreement shall enter into force on the date of the later of these

notifications and its provisions shall have effect:

accrued on or after the first day of January of the calendar year

next following the year upon which this Agreement enters into

force;

at source) in respect of year of income beginning on or after the

first day of January of the calendar year next following the year

upon which this Agreement enters into force; and

case, for assistance provided on or after the date of entry into

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force of this Agreement concerning information for taxes

relating to taxable periods beginning on or after the first day of

January of the calendar year next following the year in which

this Agreement enters into force; or where there is no taxable

period, for all charges to tax arising on or after the first day of

January of the calendar year next following the year in which

this Agreement enters into force.

paid, deemed to be paid or liable to be paid (whichever is the

earliest) on or after the first day of January of the calendar year

next following the year in which this Agreement enters into

force;

source) in respect of income for any year of assessment

beginning on or after the first day of January of the second

calendar year following the year in which this Agreement

enters into force; and

case, for assistance provided on or after the date of entry into

force of this Agreement concerning information for taxes

relating to taxable periods beginning on or after the first day of

January of the calendar year next following the year in which

this Agreement enters into force; or where there is no taxable

period, for all charges to tax arising on or after the first day of

January of the calendar year next following the year in which

this Agreement enters into force.

ARTICLE 30 – TERMINATION

This Agreement shall remain in force until terminated by a Contracting State.

Either Contracting State may terminate the Agreement, through diplomatic

channels, by giving notice of termination at least 6 months before the end of any

calendar year after the expiration of a period of 5 years from the date of its entry

into force. In such event, the Agreement shall cease to have effect:

paid or credited on or after the first day of January of the

calendar year immediately following the calendar year in

which the notice of termination is given;

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at source), in respect of year of income beginning on or after

the first day of January of year of income immediately

following the year of income in which the notice of

termination is given; and

after the end of that calendar year in which the notice of

termination is given.

paid, deemed to be paid or liable to be paid (whichever is the

earliest) after the end of that calendar year in which the notice

of termination is given;

source), in respect of income for any year of assessment

beginning on or after the first day of January of the second

calendar year following that calendar year in which the notice

of termination is given; and

after the end of that calendar year in which the notice of

termination is given.

IN WITNESS WHEREOF the undersigned, duly authorised, have signed this

Agreement.

DONE in duplicate at New York on this 23rd day of September 2024 in the

English language.

FOR THE GOVERNMENT OF

THE REPUBLIC OF

SINGAPORE

.

FOR THE GOVERNMENT OF

THE REPUBLIC OF KENYA

Dr. Vivian Balakrishnan

Minister for Foreign Affairs

Hon. Dr. Musalia Mudavadi, EGH

Prime Cabinet Secretary and

Cabinet Secretary for Foreign and

Diaspora Affairs

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PROTOCOL

At the moment of signing the 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, the undersigned have agreed that the

following provisions shall form an integral part of the Agreement.

1. With reference to paragraph 3 of Article 4 (Resident):

It is understood that the place of effective management is the place where key

management and commercial decisions that are necessary for the conduct of

the entity’s business as a whole are in substance made.

2. With reference to paragraph 1 of Article 9 (Associated Enterprises):

It is understood that a Contracting State shall not change the profits of an

enterprise in the circumstances referred to in paragraph 1 of Article 9 after the

expiry of the time limits provided in its national laws. This provision shall not

apply in the case of fraud or wilful default.

3. With reference to Article 26 (Exchange of Information):

The competent authority of the applicant State shall provide the following

information to the competent authority of the requested State when making a

request for information under the Agreement to demonstrate the foreseeable

relevance of the information to the request:

relevance of the information to the request, and the form in which

the applicant State wishes to receive the information from the

requested State;

requested State or is in the possession or control of a person within the

jurisdiction of the requested State;

in possession of the requested information;

its own territory to obtain the information;

administrative practices of the State of the competent authority, and

that the competent authority is authorised to obtain the information

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under the laws of that State or in the normal course of administrative

practice;

request to be met; and

IN WITNESS WHEREOF the undersigned, duly authorised, have signed this

Protocol.

DONE in duplicate at New York on this 23rd day of September 2024 in the

English language.

FOR THE GOVERNMENT OF

THE REPUBLIC OF

SINGAPORE

.

FOR THE GOVERNMENT OF

THE REPUBLIC OF KENYA

Dr. Vivian Balakrishnan

Minister for Foreign Affairs

Hon. Dr. Musalia Mudavadi, EGH

Prime Cabinet Secretary and

Cabinet Secretary for Foreign and

Diaspora Affairs

Made on 8 April 2026.

NGIAM SIEW YING

Second Permanent Secretary,

Ministry of Finance,

Singapore.

[AG/LEGIS/SL/134/2025/18]

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