Capital gains - Capital gains are not taxable in Kenya (while there is capital gains legislation, it has been suspended since 1985). The government has however indicated that a review of the capital gains tax provision has been initiated with a view of reintroducing the tax in the near future.

Dividends – No withholding tax is imposed if the recipient is a qualifying Kenyan financial institution or if the resident recipient company controls 12.5% or more of the capital of the payer. Otherwise, the rate is 5% for dividends paid to residents of Kenya and on listed shares for citizens of the East African Community; the rate is 10% for other non-residents.