Tax Alerts

In this alert:

Immigration Alert - The new Class N - Digital Nomad permit

On 1 October 2024, the Cabinet Secretary for Interior and National Administration introduced the Kenya Citizenship and Immigration (Amendment) Regulations, 2024, which introduced the new Class N - Digital Nomad work permit.

This permit is designed for non-Kenyan professionals working remotely for non-resident companies. Applicants must provide a valid passport, proof of remote work, an annual income of $55,000 from non-Kenyan sources, proof of accommodation in Kenya, and a clean criminal record. They must also commit not to engage in any employment or income-generating activities for Kenyan companies.

Foreign employers and remote workers should also consider the tax implications, as Kenyan law requires compliance with domestic income tax and social security obligations. Such obligations may include appointing local tax representatives, registering with tax and social security authorities, and fulfilling various tax and social security compliance obligations.

While the new permit is a step towards attracting global remote workers, essential details such as fees and permit duration are yet to be clarified. Further guidelines are expected to provide necessary information on these aspects.