On 23 May 2014, Kenya ratified the tax treaty with Iran. The treaty was signed 29 May 2012. Once the ratification  process is complete, the treaty will be the first of its kind between the two countries to enter into force. An earlier treaty signed in 2009 never entered into force. Withholding Tax Rates Dividends - 5% Interest - 10% Royalties - 10% Additional details will be published once available.