Umzug nach Kenya: Steuern, Aufenthalt und Leben
So werden Sie in Kenya steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Kenya the top income tax rate is 35%, dividends are taxed at up to 5% and companies pay 30% corporate tax.
How to move and become tax resident
You can become tax resident in Kenya from arrival once you take up residence (Permanent home in Kenya + present in year; or 183 days, or average >122 days over 3 yrs). The typical route is Class K residence permit (independent means, 35+): Assured income ≥USD 24k/yr from outside Kenya, not working locally; alt. Digital Nomad Pass (USD 55k/yr) or Class G investor USD 100k There are 5 open residence programmes in Kenya — see the list below.
Living there
Nairobi has a subtropical highland climate with winter highs around 21.5 °C and summer highs around 27 °C.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 5% |
| Gewinnsteuer | 30% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent home in Kenya + present in year; or 183 days, or average >122 days over 3 yrs |
| Typischer Aufenthaltsweg | Class K residence permit (independent means, 35+) — Assured income ≥USD 24k/yr from outside Kenya, not working locally; alt. Digital Nomad Pass (USD 55k/yr) or Class G investor USD 100k |
| Klimatyp | subtropical highland · 21.5° / 27° (Nairobi) |
Aufenthaltsprogramme in Kenya
Aktive Programme
- Digital Nomad Work Permit (Class N) — Einkommen / Jahr CHF 44'000 · 2026-10
In force Dec 2024 (LN 198/2024); applications via eFNS since Apr 2025
- Class K Permit (Ordinary Resident / Retiree with Assured Income) — Einkommen / Jahr CHF 19'200 · 2026-10
Fees raised 2025 (issuance KES 100k → 250k/yr)
- Class G Investor Permit — Investition CHF 80'000 · 2026-10
- Class D Employment Permit — employment · 2026-10
- Dependant Pass — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Kenya to become tax resident?
ab Zuzug. Permanent home in Kenya + present in year; or 183 days, or average >122 days over 3 yrs Worldwide income
How much tax will I pay in Kenya?
In Kenya the top income tax rate is 35%, dividends are taxed at up to 5% and companies pay 30% corporate tax.
Which residence programmes does Kenya offer?
Digital Nomad Work Permit (Class N); Class K Permit (Ordinary Resident / Retiree with Assured Income); Class G Investor Permit (CHF 80'000); Class D Employment Permit; Dependant Pass
What is the usual way to move to Kenya?
Class K residence permit (independent means, 35+). Assured income ≥USD 24k/yr from outside Kenya, not working locally; alt. Digital Nomad Pass (USD 55k/yr) or Class G investor USD 100k
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.