Looking for more information on Kenya? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Kenya: Tax treaties
Details of tax treaties in force between the UK and Kenya, provided by HMRC.

Double taxation agreements
Details of double taxation agreements from the Kenya Revenue Department. Click on the accompanying Legal Notice for the full text of the convention.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Kenya: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

• Worldwide corporate tax guide: Kenya
• Worldwide personal tax and immigration guide: Kenya
• Worldwide VAT, GST and sales tax guide: Kenya

PKF Africa Tax Guide 2018-19
Overview of tax and business regulation regimes covering significant trading jurisdictions in this region. The guides highlight taxes payable, determination of taxable income, foreign tax relief, withholding tax rates and other issues. Published by PKF in May 2018.

Guide to fiscal information: Key economies in Africa 2018
Overview of the tax and investment environment in 44 jurisdictions across Africa, including this country. The guide gives income tax rates, withholding tax rates, a list of double tax treaties, information on other taxes and duties, investment incentives, and key trade data. Published by Deloitte in May 2018.

Kenya fiscal guide 2017/18
Summary of the tax regime, published by KPMG. Sections cover:

• income tax, corporate tax, information and tax implications for non-residents;
• capital gains;
• transfer pricing rules;
• transaction taxes (such as VAT);
• transfer duties.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Other resources

TaxNewsFlash: Africa
KPMG provides a bulletin summarising the latest developments in the region.

Articles and books in the Library collection

• View a list of articles and books in our collection on taxation in Kenya

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books or reports through our document supply service.