Moving to Kenya in 2026: work permits, tax residency and real costs

Getting in: visas and eTA

Visitors from most non-African countries apply online for an Electronic Travel Authorisation (eTA), currently US$30 for a single entry. Since 2025, citizens of most African countries no longer need an eTA. Always check the Directorate of Immigration Services before you travel.

Work permits

Permit	For	Key requirement
Class D	Employees of Kenyan employers	Employer shows the role can't be filled locally; KES 500,000 a year
Class G	Investors and business owners	Proof of capital of at least US$100,000
Class K	Retirees with independent income	Proof of income
Class N	Digital nomads working for foreign employers or clients	Income of at least US$55,000 a year from outside Kenya

Fees and requirements change. Confirm with the Directorate of Immigration Services or an immigration lawyer.

Tax: when Kenya taxes you

You're a Kenyan tax resident if you have a permanent home in Kenya and spend any time here, or if you spend 183 days or more in a year, or an average of more than 122 days over three years. Residents pay PAYE on employment income at the same rates as Kenyans and get the KES 2,400 personal relief. Non-residents are taxed only on Kenyan-source income and get no personal relief. See how PAYE is calculated.

On a KES 500,000 salary, take-home after statutory deductions is about KES 338,206. Try your own offer in the salary calculator.

SHIF and NSSF for expats

Foreign nationals living in Kenya for more than 12 months must contribute to SHIF at 2.75% of salary. Employers generally run NSSF and the Housing Levy through payroll for all employees, so check your contract.

Living costs and money

Rent: a two-bedroom flat in Kilimani listed for a median of about KES 100,000 a month in September 2026, with most between KES 80,000 and KES 140,000.
M-Pesa: foreigners can register with a passport or alien ID. Limits are KES 250,000 per transaction and KES 500,000 a day.
Property: non-citizens can't own freehold land but can hold leases of up to 99 years.

Setting up your finances

Get a KRA PIN; you'll need it for a bank account, employment and property.
Open a bank account. Many banks offer accounts for foreign nationals with a passport, permit and KRA PIN.
Register M-Pesa for everyday payments.
Register for SHIF if you'll stay more than 12 months.

Comparing a Kenyan job offer

Look at take-home pay, not gross. Ask whether housing, school fees, medical cover or a car are included, and whether they're taxed as benefits. Then compare with your costs: rent, school, transport and travel home. The salary calculator shows take-home pay, and the currency button at the top of every METRIKA page shows amounts in your home currency.

Starting a business

Foreign investors usually register a company with the Business Registration Service and apply for a Class G permit. Check sector rules, licences and tax registration (including VAT and eTIMS) before trading. Our turnover tax guide explains the small-business tax regime.

Frequently asked questions

How much is a Kenya work permit?

A Class D employment permit costs KES 500,000 a year, plus processing fees. Other classes have different fees.

Does Kenya have a digital nomad visa?

Yes, the Class N permit, introduced in October 2024, for people earning at least US$55,000 a year from outside Kenya.

When do expats pay tax in Kenya?

When they are tax resident, generally after 183 days in a year, or when they earn Kenyan-source income.

Can foreigners buy property in Kenya?

Yes, on leasehold of up to 99 years. Non-citizens can't own freehold land.

Sources

Links are for reference only. METRIKA is independent and not affiliated with or endorsed by these organisations.

Last reviewed 1 Oct 2026. METRIKA gives estimates and general information, not financial, tax, legal or immigration advice.

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