Kenya — Tax Guide, Residency & Cost of Living for Expats

Africa · East AfricaUpdated 2026

Tax Score

40/100Worldwide

Tax Data

Income Tax10% – 35%
Corporate Tax30%
Capital Gains15%
VAT/GST16%
Wealth TaxNo
Inheritance TaxNo

Residency & Visas

Golden VisaNo
Digital Nomad VisaYes

Cost of Living & Quality of Life

Cost of Living Index35
Safety4/10
Internet25 Mbps
Healthcare4.2/10
Gasoline$1.65/L

Tax Overview

Kenya applies a worldwide tax system with high progressive rates. Residents are taxed on their global income, which can represent a significant burden for high earners.

Personal Income Tax

Personal income tax in Kenya ranges from 10% – 35% progressively.

Corporate & Capital Gains

The corporate tax rate is 30%, relatively high. Capital gains are taxed at 15%.

Indirect Taxes & Wealth

VAT/GST is 16%, moderate by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

Kenya has an unfavorable crypto tax regime (score 2/5). Rates are high and/or regulations are restrictive.

Compare with other countries

Residency Guide

Relocating to Kenya is relatively straightforward. The country offers several residency pathways for foreigners.

Visa Options

Digital Nomad Visa: Kenya offers a dedicated visa for remote workers, with processing taking approximately 3 months.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Mauritius, Seychelles, Libya

Lifestyle

Kenya offers a low cost of living, enabling a comfortable lifestyle on a moderate budget.

Cost of Living

With an index of 35 (reference: 100 = New York City), Kenya is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

With a safety score of 4/10, caution is recommended, especially outside tourist and expat areas. Internet speed of 25 Mbps — may be limiting for video calls and intensive remote work.

Healthcare

With a score of 4.2/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

Kenya has a Human Development Index of 0.601 (classification: medium). It is important to consider differences in service quality depending on location.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

  • No wealth tax
  • No inheritance tax
  • Digital nomad visa available
  • Very low cost of living (index 35)

Cons

  • Worldwide tax system — global income taxed
  • Moderate safety — caution advised (4/10)
  • Unfavorable crypto regime (2/5)
  • Private health insurance recommended (4.2/10)
  • Slow internet (25 Mbps)
  • High corporate tax rate (30%)

Frequently Asked Questions

Kenya operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 35%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

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