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Kenya
Africa
Lucky Nomads World Index
60.42 / 100
Global rank
#159
Corporate tax
30%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.5 / 10
- Affordability Index7.7 / 10
- Entry Ease Index5.7 / 10
- Tax Freedom Index5.0 / 10
- WiFi Index5.8 / 10
- Admin Ease Index5.3 / 10
- Healthcare Index5.8 / 10
- City Comfort Index5.6 / 10
- WeatherComfort Index7.3 / 10
- Banking Index6.9 / 10
- GeoStability Index5.0 / 10
- Justice & Order Index5.0 / 10
- Quality of Life Index5.5 / 10
- Open Society Index4.8 / 10
- Flight Index4.4 / 10
- Environmental Quality Index6.1 / 10
- English Index6.2 / 10
- Wealth Protection Index7.4 / 10
- AI Access Index6.2 / 10
- Economic Openness Index5.9 / 10
- Market Depth Index6.4 / 10
- ClimateShield Index8.0 / 10
Country snapshot
- Capital
- Nairobi
- Population (approx.)
- 55,000,000
- Area (km²)
- 580,367 km²
- Currency code (ISO 4217)
- KES
- Currency name
- Kenyan shilling
- Main airport IATA code
- NBO
- Airport name
- Jomo Kenyatta International Airport
General facts
- Minimum monthly cost
- From $1,116/month
- Main languages
- Swahili, English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .ke
- Phone calling code
- +254
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 35%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of Kenyan-resident companies with credit relief under DTTs. Non-resident companies taxed only on Kenya-source income. The Finance Act 2025 enacted the Domestic Minimum Top-Up Tax for in-scope MNE groups at consolidated revenues at or above EUR 750 million, with the US-headquartered carve-out following the 5 January 2026 international agreement.
Standard 30 percent CIT under Income Tax Act Cap 470, with 37.5 percent for non-resident branches. NIFC-certified entities qualify for a tiered 15 percent rate for 10 years and 20 percent for 10 years subject to a local investment. SEZ enterprises pay 10 percent for 10 years then 15 percent for 10 years. EPZ enterprises benefit from a 10-year 0 percent tax holiday then 25 percent for 10 years.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of Kenyan tax residents under Section 3 Income Tax Act, with residence defined by 183 days continuous presence in the year of income or a 122-day average over the three preceding years. Foreign-source employment income not remitted is typically not reassessed in practice but residence determination remains the operative test.
Progressive PIT from 10 percent to 35 percent on resident worldwide income. The 35 percent top rate applies to monthly chargeable income above per the Tax Laws Amendment Act 2024 bracket revision. Foreign tax credits available under the DTT network. Capital gains tax at 15 percent on transfer of property and unquoted shares. No wealth tax, no inheritance tax, no HNWI-specific regime.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Export Processing Zones Regime
AvailableKenya Export Processing Zones (EPZ) regime under the Export Processing Zones Act 1990 (Cap 517) administered by the Export Processing Zones…
Nairobi International Financial Centre Carbon Exchange Regime
AvailableKenya NIFC Carbon Exchange regime introduced by the Finance Act 2022 (effective 1 July 2022) and consolidated by the Climate Change (Carbon Markets)…
Nairobi International Financial Centre Large Investor Regime
AvailableKenya NIFC Large Investor regime introduced by the Finance Act 2025 (effective 1 July 2025) under the NIFC Act 2017.
Nairobi International Financial Centre Startup Regime
AvailableKenya NIFC Startup regime introduced by the Finance Act 2025 (effective 1 July 2025) under the NIFC Act 2017.
Special Economic Zones Regime
AvailableKenya Special Economic Zones (SEZ) regime under the Special Economic Zones Act 2015 (No.
You either qualify for Kenya's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Kenya. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Available
Programmes
Kenya lists several residency and mobility routes across business founder routes, work (employer sponsored), work (self sponsored), retirement routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
11 programmes listed · 11 are marked available in our editorial review
Business founder routes
4 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Class A Permit (Prospecting and Mining)
- Available
Class B Permit (Agriculture and Animal Husbandry)
- Available
Class F Permit (Specific Manufacturing)
- Available
Class G Permit (Specific Trade, Business or Consultancy)
Work (employer sponsored)
3 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Class D Permit (Employment)
- Available
Class R Permit (East African Community Nationals)
- Available
Special Pass
Work (self sponsored)
2 programmesSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Class C Permit (Prescribed Profession)
- Available
Class I Permit (Approved Religious and Charitable Activities)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Class K Permit (Ordinary Resident)
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Class N Permit (Digital Nomad)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Kenya.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- ClimateShield Index8.0 / 10Very strong climateshield index
- Affordability Index7.7 / 10Competitive cost of living
- Wealth Protection Index7.4 / 10Strong wealth protection index
Weakest dimensions
- Flight Index4.4 / 10
- Open Society Index4.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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