Kenya

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency

KES

Region

East Africa

Local time

UTC+3

Africa/Nairobi

Economy

Population

56.43M

GDP (current US$)

$120.34B

GDP per capita

$2,132

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax

30%

VAT

16%

Top individual income tax

35%

Capital-gains tax

Varies

PAYE runs in monthly bands: 10% on the first KES 24,000, then 25%, 30% and 32.5%, and 35% above KES 800,000 a month, less a personal relief of KES 2,400 a month. Capital gains tax is 15% (since 2023) on transfers of property such as land and unlisted shares; listed securities are treated differently. SHIF (2.75%), NSSF and the 1.5% Affordable Housing Levy are deducted from pay on top and not included. Details change each June with the Finance Act.
Set by the VAT Act 2013 at 16%; some supplies are zero-rated or exempt, and those lists change with each June's Finance Act. Invoices must be issued through the KRA's eTIMS system.

Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16

Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.

At a glance

East Africa's main business hub, where most of the paperwork now runs online — companies through the Business Registration Service on eCitizen, work permits through the immigration eFNS portal, and every visitor's Electronic Travel Authorisation before departure. A private company needs only one director, and employers carry three monthly payroll contributions on top of PAYE: SHIF health cover, NSSF pensions and the Affordable Housing Levy. Tax details change every June through the annual Finance Act, and non-citizens can hold land only on leaseholds of up to 99 years.

Best for

Companies setting up a regional base for East Africa, founders who want a simple single-director company registered online, and East African Community citizens, who pay no work-permit fee and can visit for up to 180 days without an eTA.

Who this may not suit

Anyone planning to buy land freehold (non-citizens are limited to leaseholds of up to 99 years), or who needs tax and payroll rules that stay fixed from one year to the next.

Main routes in

Class D work permit Employment permit applied for on the eFNS portal; printed and endorsed at an immigration office. Register a company Private limited company through the BRS on eCitizen; one member and one director are enough. Rent or buy a home Rentals are private agreements; buyers who are not citizens hold leaseholds of up to 99 years.

Key trade-offs

A Finance Act every June changes tax details, so last year's guidance can be out of date.
Payroll carries several deductions, and the NSSF pension rates are still being contested in court.
Work permits are tied to a class and an activity, and permit fees can be substantial.

First steps

1 Get a KRA PIN on iTax; banks, employers and most services ask for it.
2 Open an eCitizen account, which is used for company registration and many other government services.
3 If you are hiring, register for PAYE, NSSF and SHIF before the first payroll.

What changes often

· Tax measures in each June's Finance Act
· NSSF contribution rates and the court case over the NSSF Act
· eTA exemptions and work-permit fees

Tax and payroll rules move with each June's Finance Act and with court rulings — check the Kenya Revenue Authority before relying on a rate. Kenya Revenue Authority (KRA) ↗