Digital Nomad / Remote Worker Foreign Income Treatment in Kenya (2026)
Kenya introduced a Digital Nomad Visa in 2024 (Foreigners Certificate Class G) allowing remote workers to live in Kenya while employed by foreign companies.
Kenya · Special Tax Regime · 2026
Last reviewed:
How it works
Kenya introduced a Digital Nomad Visa in 2024 (Foreigners Certificate Class G) allowing remote workers to live in Kenya while employed by foreign companies. Holders who remain under 183 days in the tax year are not Kenyan tax residents and their foreign employment income is exempt from Kenyan income tax under Section 3 of the Income Tax Act. Those exceeding 183 days trigger residency and must pay tax on worldwide income. The Kenya Revenue Authority (KRA) has confirmed the non-residency exemption in practice, though formal administrative guidance remains limited. Kenya's combination of Nairobi infrastructure, English language, and Safari lifestyle makes it an emerging hub.
Who qualifies?
Foreign nationals on the Digital Nomad Visa (Class G) employed by or contracting with entities outside Kenya; non-residency exemption applies when presence is under 183 days in the tax year.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Kenya top rate | 35% |
Calculate your take-home under Digital Nomad / Remote Worker Foreign Income Treatment
Enter your salary and select Kenya + the digital-nomad-visa-tax regime in our calculator.
Related Kenya regimes
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.