Africa · KES
Kenya
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Optional
VAT
16%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
66
/ 100
Tax efficiency41
Ease to enter83
Ease to exit93
Cost of living93
Internet1
English100
Kenya taxes residents on worldwide income with a progressive personal scale topping out at 35 percent, a flat 30 percent corporate rate, and 16 percent VAT. There is no wealth, inheritance, or exit tax, and listed securities traded on the Nairobi exchange are exempt from the 15 percent capital gains tax, though most other gains are caught. A Class N digital nomad permit launched in 2024 and a Class G investor permit make it accessible for remote founders, with low living costs offset by slow fixed broadband.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate10%
Top rate threshold$74,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate6%
Employer SS rate6%
Indirect & other taxes
VAT standard rate16%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index28.4
Internet speed15.4 Mbps
English proficiencyHigh
Civil liberties47
Sources
- PwC Worldwide Tax Summaries — Kenya Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Kenya Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Kenya Individual Other taxes (NSSF, SHIF, VAT)
- Kenya Revenue Authority — Capital Gains Tax FAQs
- NSSF Kenya — New Member Contribution Rates
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.