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

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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 —(a)that the arrangements specified in the Schedule to this Order have been made with the Government of the Republic of Kenya; and(b)that it is expedient that those arrangements should have effect despite anything in any written law.Made on 8 April 2026.NGIAM SIEW YINGSecond Permanent Secretary,Ministry of Finance,Singapore.[AG/LEGIS/SL/134/2025/18]

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