This is the latest version of this Legal Notice.
The Income Tax Act-Double Taxation Relief (Iran) Notice
- Citation
- Legal Notice 60 of 2014
- Primary work
- Income Tax Act
- Date
- Language
- English
- Type
- Legal Notice
- Original enactment
- Download original enactment (PDF) (7.6 MB)
Related documents
- Is amended by 24th Annual Supplement

LAWS OF KENYA
INCOME TAX ACT
THE INCOME TAX ACT-DOUBLE TAXATION RELIEF (IRAN) NOTICE
LEGAL NOTICE 60 OF 2014
- Published in Kenya Gazette Vol. CXVI—No. 67 on 30 May 2014
- Commenced on 30 May 2014
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
SCHEDULE
The Government of the Republic of Kenya and the Government of Islamic Republic of Iran desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.HAVE AGREED AS FOLLOWS:ARTICLE 1 |
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.ARTICLE 2 |
ARTICLE 3 |
General Definitions
ARTICLE 4 |
Resident
ARTICLE 5 |
Permanent Establishment
ARTICLE 6 |
Income From Immovable Property
ARTICLE 7 |
Business Profits
ARTICLE 8 |
International Traffic
ARTICLE 9 |
Associated Enterprises
ARTICLE 10 |
Dividends
ARTICLE 11 |
Interest
ARTICLE 12 |
Royalties
ARTICLE 13 |
Capital Gains
ARTICLE 14 |
Independent Personal Services
ARTICLE 15 |
Dependent Personal Services
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 or in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.ARTICLE 17 |
Artistes And Sportspersons
ARTICLE 18 |
Pensions
ARTICLE 19 |
Government Services
ARTICLE 20 |
Teachers, Students And Researchers
ARTICLE 21 |
Other Income
ARTICLE 22 |
Capital
ARTICLE 23 |
Elimination Of Double Taxation
ARTICLE 24 |
Non-Discrimination
ARTICLE 25 |
Mutual Agreement Procedure
ARTICLE 26 |
Exchange of Information
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 |
Entry Into Force
ARTICLE 29 |
Termination
This Agreement shall remain in force until it is terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect in respect of any portion of the income and capital that exist or are earned at the beginning of or after the calendar year following the year in which the notice has been given.History of this document
31 December 2022 this version
Revised by
24th Annual Supplement