Moving to Kenya: taxes, residence and life
How to become tax resident in Kenya: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 35% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 30% |
| ถิ่นที่อยู่ทางภาษี | ตั้งแต่มาถึง — Permanent home in Kenya + present in year; or 183 days, or average >122 days over 3 yrs |
| เส้นทางของคุณ | 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 |
| ประเภทภูมิอากาศ | subtropical highland · 21.5° / 27° (Nairobi) |
Residence programmes in Kenya
Active programmes
- Digital Nomad Work Permit (Class N) — เงินได้ / ปี 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) — เงินได้ / ปี CHF 19'200 · 2026-10
Fees raised 2025 (issuance KES 100k → 250k/yr)
- Class G Investor Permit — การลงทุน CHF 80'000 · 2026-10
- Class D Employment Permit — employment · 2026-10
- Dependant Pass — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Kenya to become tax resident?
ตั้งแต่มาถึง. 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
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.