Kenya Visas, Taxes and Money for Digital Nomads

The Class N permit was added to Kenya’s work permit classes by the Kenya Citizenship and Immigration (Amendment) Regulations, 2024, and its fees were set in December 2024. It’s handled by the Directorate of Immigration Services through the online Foreign Nationals Services (eFNS) system.

The permit is for non-Kenyans who work remotely from Kenya:

• Employees of a company registered outside Kenya.
• Freelancers working for clients or companies based outside Kenya.

You can’t take a job with a Kenyan employer or earn income from Kenyan clients or companies. Freelancers with many clients or a trading name may be steered towards a Class G (business) permit instead, so describe your work clearly.

The 2024 regulations set an assured income of $55,000 a year from sources outside Kenya. Later reports say an amendment lowered this to $24,000 a year, and some 2026 practitioner guidance says officers look for steady foreign income rather than a fixed figure. The official site hasn’t published a clear current number, so check before you apply and show as much regular foreign income as you can.

• A passport valid for the length of the permit, plus a passport photo.
• A cover letter addressed to the Director General of Immigration Services.
• Proof of remote work: an employment contract with a foreign company, or contracts with foreign clients.
• Recent bank statements or payslips, typically three months, showing your foreign income.
• Proof of accommodation in Kenya, such as a lease.
• A police clearance certificate from your country of habitual residence.
• Your current immigration status if you’re already in Kenya.

The permit is issued for one or two years and can be renewed if you still meet the criteria. Apply to renew well before it expires, because processing times in Kenya are unpredictable.

• $200 non-refundable processing fee, paid when you apply.
• $1,000 per year issuance fee, paid once the permit is approved, so a two-year permit costs about $2,200 in all.

1. Create an account on eCitizen and open the Foreign Nationals Services (eFNS) portal.
2. Fill in the Class N application and upload your documents.
3. Pay the $200 processing fee online.
4. If approved, pay the issuance fee for one or two years.
5. Have the permit endorsed and complete biometric registration for a foreigner’s ID card, as instructed by immigration.

You can apply from abroad or while in Kenya on an eTA. An application doesn’t automatically extend your visitor’s stay, so leave enough time or apply for an extension of your visitor’s pass while you wait.

A spouse and children can apply for a Dependant’s Pass, which is a separate application on eFNS linked to your permit. Dependants can’t work on it.

Kenya has no special tax regime for Class N holders. If you become tax resident, Kenya can tax income from work you physically do in Kenya, and you’ll need a KRA PIN from the Kenya Revenue Authority. See the tax section below and get advice before a long stay.

Kenya replaced visas with an Electronic Travel Authorisation (eTA) in January 2024. Most visitors, including US, UK, EU, Canadian and Australian citizens, need one.

• Cost: $30, or $100 extra for urgent processing.
• Processing: usually three working days. Apply at least two weeks before you travel, only through the official site or app.
• Documents: a passport valid for six months with a blank page, a photo, your itinerary and an accommodation booking.
• Stay: up to 90 days per visit.

Exemptions: citizens of the other East African Community states (Burundi, the DR Congo, Rwanda, South Sudan, Tanzania and Uganda) can stay up to 180 days without an eTA. Since 2025, most other African nationals are exempt for 60 or 90 days, depending on nationality, as are citizens of several Caribbean and Pacific countries, Malaysia and Singapore. Somali and Libyan nationals still need an eTA.

You can apply on eFNS to extend a visitor’s pass to a maximum of six months in total, with a copy of your passport and your entry stamp. The official site lists an application fee of about $50. Beyond six months, you need a permit or pass, such as the Class N.

Overstaying is an offence in Kenya. It can lead to fines, detention, deportation and a ban on returning, and it will count against you if you later apply for a permit. Extend before your days run out.

This is a general guide, not tax advice. You’re tax resident in Kenya in a year if you have a permanent home there, spend 183 days or more there in the year, or spend an average of more than 122 days a year there over that year and the two before.

• Income tax for individuals is progressive, from 10% to 35%.
• Resident individuals are taxed on income earned in or derived from Kenya, and employment income of residents can be taxed even when the employer is abroad.
• Class N holders follow the normal rules; there’s no exemption for nomad income.

Your home country may still tax you, especially if you’re a US citizen. If you stay more than a few months a year, get advice from a Kenyan accountant. Our taxes for digital nomads guide explains the general principles.

Kenya uses the Kenyan shilling (KES), at about 129 to the US dollar. M-Pesa, Safaricom’s mobile money, is how most Kenyans pay for everything, from rent and bills to taxis and market stalls. You can register for it with your passport when you buy a Safaricom SIM. Cards work in malls, hotels and bigger restaurants, but small businesses often take only M-Pesa or cash. ATMs are widespread in towns; always decline the machine’s currency conversion. Some rents, safaris and hotels are priced in dollars.

Big banks such as Equity Bank, KCB, Standard Chartered and NCBA open accounts for foreigners, but usually want a permit or foreigner’s ID card and a KRA PIN, so it’s realistic only once you have a Class N permit. Most nomads use M-Pesa for daily spending and a foreign card or Wise for larger payments.