Moving to Kenya: taxes, residence and life
How to become tax resident in Kenya: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +4.8% in 2025; the IMF forecasts 4.9% for 2026. Its passport opens about 70 countries without a visa in advance. Security: Al-Shabaab attacks in north-east; deadly protest crackdowns 2025-26.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 30% |
| Rezydencja podatkowa | od przyjazdu — Permanent home in Kenya + present in year; or 183 days, or average >122 days over 3 yrs |
| Typowa ścieżka pobytu | 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 |
| Paszport | bez wizy lub z wizą po przylocie do 70 krajów |
| Economic growth | +4.8% (2025), forecast 4.9% (2026) |
| Typ klimatu | subtropical highland · 21.5° / 27° (Nairobi) |
| Wojna i konflikt | armed — Al-Shabaab attacks in north-east; deadly protest crackdowns 2025-26 |
| Wszystkie zagrożenia naturalne | 5.1/10 |
| Siła banków | 4/10 · B- |
| Ochrona własności | 3.5/10 |
| Ciepłe domy zimą | 8.5/10 |
Residence programmes in Kenya
- Digital Nomad Work Permit (Class N) — Dochód / rok CHF 44'000 · open · 2026-10
- Class K Permit (Ordinary Resident / Retiree with Assured Income) — Dochód / rok CHF 19'200 · open · 2026-10
- Class G Investor Permit — Inwestycja CHF 80'000 · open · 2026-10
- Class D Employment Permit — employment · open · 2026-10
- Dependant Pass — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Kenya to become tax resident?
od przyjazdu. 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
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