Overview
The Kenya Citizenship and Immigration (Amendment) Regulations, 2024 introduced Class N (Legal Notice 155 of October 2024) for non-citizens employed by companies outside Kenya who work remotely from Kenya, and for freelancers serving companies domiciled abroad. Legal Notice 198 of 16 December 2024 amended the rules, and the Immigration Department began issuing the permit in April 2025. Applicants file a valid passport, proof of remote work, proof of assured annual income from sources outside Kenya, proof of accommodation in Kenya and a clean criminal record, and undertake not to take any paid or unpaid work for a Kenyan employer or company.
Applications and payments go through the Electronic Foreign Nationals Services (eFNS) portal.
Editor's note — Ignore guides that still quote US$55,000: that was the October 2024 text. Since the December 2024 amendment the benchmark is US$24,000 a year, with US$200 to file and US$1,000 for each year of the permit.
Who is eligible
- Non-Kenyan citizen employed by a company based outside Kenya and working remotely from Kenya, or a freelancer working remotely for companies domiciled abroad.
- Assured annual income of at least US$24,000 from sources outside Kenya.
- Valid passport and proof of remote work (contract, employer letter or client agreements).
- Proof of accommodation in Kenya and a clean criminal-record certificate from your country of residence.
- Written undertaking not to take any paid or unpaid work for a Kenyan employer or Kenyan clients.
Income & financial requirements
Assured, from sources outside Kenya (amended regulations).
Paid on eFNS when you file.
Per year of the permit, paid on approval.
Renewable on the same criteria.
Kenyan law firms summarising the amended regulations (Legal Notice 198 of 16 December 2024) put the test at an assured annual income of at least US$24,000 from sources outside Kenya. The first version of the rules (Legal Notice 155 of October 2024) said US$55,000, which is why older guides quote the higher figure. Evidence is usually bank statements or payslips showing continuous foreign earnings.
Costs & fees
- Fees of US$200 for processing and US$1,000 for each year of the permit, payable in U.S. dollars.
- Police clearance, translations and proof of Kenyan accommodation.
- Health insurance is not listed but is advisable; Nairobi private care is good but paid.
Taxes
Presence of more than 183 days in a year (or an average of 122 days over three years) makes you a Kenyan tax resident; residents are taxed on worldwide employment income at rates up to 35%. Kenya's treaty network is limited, so model your exposure before choosing a full year.
How to apply
Create an eFNS account
Register on the Electronic Foreign Nationals Services portal.
File the Class N application
Upload passport, cover letter to the Director General, photos, proof of remote work, income, accommodation and police clearance; pay the processing fee.
Approval and issuance fee
Pay the annual issuance fee on approval and collect the permit.
Renew
Apply before expiry with updated income evidence.
Duration & renewal
Practitioners report permits of one to two years, renewable on the same criteria. The permit does not count towards permanent residence.
Bringing family
Dependants apply for their own passes on eFNS; the regulations do not bundle families under Class N.
Pros & cons
Advantages
- A true work permit — unambiguous legal status
- Nairobi's tech ecosystem and connectivity
- Renewable multi-year permits
- Coast and safari within reach
Considerations
- Older guides still quote US$55,000
- Worldwide taxation of employment income once resident
- No family bundle
- Portal-driven process with document pitfalls