Kenya Class N Permit

Status: active. The Class N permit is Kenya's digital nomad permit, issued to a person who works remotely from Kenya for a company registered outside the country (Directorate of Immigration Services).

It is issued for one or two years and can be renewed. The government charges a non-refundable processing fee of $200 and an issuance fee of $1,000 a year.

The permit covers work for employers and clients outside Kenya only. Spouses and children join through a separate Dependant Pass. Applications go through the eFNS online portal.

The eFNS Class N page lists three groups of applicants:

• Employees: people under an employment contract with a company outside Kenya.
• Shareholders and business operators: people who hold shares in or conduct business on behalf of a foreign company.
• Self-employed: people offering services to clients located outside Kenya.

Applicants prove a steady monthly income from abroad with bank statements or payslips for the last three months. The eFNS page sets no minimum amount.

The permit does not cover a job with a Kenyan employer or work for clients in Kenya.

The eFNS checklist asks for:

• Form 25, completed online and signed.
• Two recent passport-size color photographs.
• Copies of a valid national passport.
• Proof of current immigration status, for applicants already in Kenya.
• A signed cover letter from the applicant to the Director General of Immigration Services.
• A signed cover letter from the employer, company or organization to the Director General.
• Bank statements or payslips for the last three months proving monthly income.
• Proof of accommodation, such as a hotel reservation or a lease.
• A letter of no objection from the applicant's home country embassy.
• Details and contacts of the company the applicant works for or owns.
• A copy of the permit checklist.

Incomplete applications are not accepted.

• Processing fee: $200, paid at application and not refunded if the permit is refused.
• Issuance fee: $1,000 for each year of validity, so a two-year permit costs twice the yearly fee.

Both fees are listed on the eFNS Class N page. The Dependant Pass page does not state a fee for family members. Health insurance, translations and professional help are extra and vary by provider.

Online through the eFNS portal (fns.immigration.go.ke, Government of Kenya single sign-on), then present the application for payment and processing at Immigration headquarters (Nyayo House, Nairobi) or a regional immigration office.

1. Create an account. Register on the Government of Kenya single sign-on portal.
2. Start the application. Log in to the eFNS portal, choose "Apply Now" and select the Class N permit.
3. Complete Form 25. Fill in the form and upload the documents on the checklist.
4. Pay. Pay the invoice online, or print the application and take it with the documents to Immigration headquarters at Nyayo House for payment and processing.
5. Track the decision. The portal sends progress notifications by email and to the online account.

The Directorate publishes no processing time for Class N.

Renewable; the permit is issued for one or two years at a time and the official page sets no cap on renewals.

The eFNS Class N page gives the permit a validity of one or two years. The issuance fee of $1,000 applies to each year of validity.

The page says nothing about a route from Class N to permanent residence. Other permit classes, listed on the eFNS permits page, have their own rules.

Kenya treats a person as tax resident after 183 days or more in a year of income, after presence in the year and each of the two years before it averaging more than 122 days a year, or with a permanent home in Kenya and any presence in the year (Income Tax Act, section 2).

The Class N page sets out no tax concession for permit holders. Points to check:

• Whether a stay of one or two years makes the holder tax resident in Kenya.
• How the home country taxes income earned while living abroad, and whether a tax treaty with Kenya applies.
• Filing duties with the Kenya Revenue Authority once resident.