Important Updates
Important Updates
September 8, 2025 | United StatesUnited States: District Court Rules for Plaintiffs in Haiti and 2023 Venezuela TPS Termination Litigation, But Government Seeks Stay
September 9, 2025 | United Arab Emirates, Saudi ArabiaGulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC
September 8, 2025 | Poland Fragomen Welcomes Partner Karolina Schiffter to Poland Practice, Adds to Poland Presence with New offices in Wrocław and Gdańsk
September 8, 2025 | EcuadorEcuador: Yellow Fever Vaccination Requirement Update
September 8, 2025 | European UnionEuropean Union/Schengen Area: Internal Schengen Border Checks Situation
September 8, 2025 | United StatesUnited States: District Court Rules for Plaintiffs in Haiti and 2023 Venezuela TPS Termination Litigation, But Government Seeks Stay
September 9, 2025 | United Arab Emirates, Saudi ArabiaGulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC
September 8, 2025 | Poland Fragomen Welcomes Partner Karolina Schiffter to Poland Practice, Adds to Poland Presence with New offices in Wrocław and Gdańsk
September 8, 2025 | EcuadorEcuador: Yellow Fever Vaccination Requirement Update
September 8, 2025 | European UnionEuropean Union/Schengen Area: Internal Schengen Border Checks Situation
September 8, 2025 | United StatesUnited States: District Court Rules for Plaintiffs in Haiti and 2023 Venezuela TPS Termination Litigation, But Government Seeks Stay
Subscribe
Fragomen.com home
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
Search Fragomen.com
  • Our Services
    For EmployersFor IndividualsBy IndustryCase Studies
  • Our Tech & Innovation
  • Our People
  • Our Insights
    Worldwide Immigration Trends ReportsMagellan SeriesImmigration AlertsEventsMedia MentionsFragomen NewsBlogsPodcasts & Videos
  • Spotlights
    Navigating Immigration Under the Second Trump AdministrationTravel & Mobility Considerations: Situation in the Middle EastImmigration Matters: Your U.S. Compliance RoadmapHumanitarian and Evolving Legal Pathways (HELP)Vietnamese ImmigrationView More
  • About Us
    About FragomenOfficesResponsible Business PracticesFirm GovernanceRecognition

Our Services

  • For Employers
  • For Individuals
  • By Industry
  • Case Studies

Our Tech & Innovation

  • Our Approach

Our People

  • Overview / Directory

Our Insights

  • Worldwide Immigration Trends Reports
  • Magellan Series
  • Immigration Alerts
  • Events
  • Media Mentions
  • Fragomen News
  • Blogs
  • Podcasts & Videos

Spotlights

  • Navigating Immigration Under the Second Trump Administration
  • Travel & Mobility Considerations: Situation in the Middle East
  • Immigration Matters: Your U.S. Compliance Roadmap
  • Humanitarian and Evolving Legal Pathways (HELP)
  • Vietnamese Immigration
  • View More

About Us

  • About Fragomen
  • Offices
  • Responsible Business Practices
  • Firm Governance
  • Recognition
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
  • Insights

Enlisting Remote Workers into the Kenya Tax Register: Time for Kenya to Consider the Remote Visa Option?

May 31, 2024

Enlisting Remote Workers into the Kenya Tax Register: Time for Kenya to Consider the Remote Visa Option?

Country / Territory

  • KenyaKenya

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

By: Willys Mac'Olale

Like many governments around the world, the Government of Kenya (GoK) has unveiled an initiative to incorporate individuals working remotely for Kenyan organizations into its tax system.

A proposal for this initiative is included in the Finance Bill of 2024, with implementation set to be phased in on July 1, September 1 and January 1, 2025.

The key proposal in the bill is a requirement that employees working remotely outside Kenya for Kenyan-based employers should have a Kenya Revenue Authority (KRA) Personal Identification Number (PIN). In effect, the employers will be expected to ensure that employees they engage have the required tax PINs, pay and file the requisite taxes.

The blog outlines a strategic approach to achieving this objective, effectively ensuring compliance while minimizing disruption and administrative burdens. Additionally, it highlights how the Remote Working Visa (RWV) can effectively bolster tax revenues, leveraging Kenya’s world-class hospitality and telecommunications infrastructure.

Impacts of Remote Work in Kenya

Remote working has been steadily growing in Kenya and worldwide since the outbreak of the COVID-19 pandemic. Consequently, many countries have developed visa options to accommodate those interested in living as remote or digital nomads within their borders.

According to the Kenya Private Sector Alliance (KEPSA), 2.4 million Kenyans are engaged in remote work, thanks to the country's efforts to improve internet penetration, which now stands at 85%. As global companies increasingly seek remote talent from Africa, Kenya is gradually reaping the benefits due to its well-educated and growing talent pool.

It is our considered view that the above provision of ensuring that remote workers have PINs for tax-related purposes must be complemented by the adoption of the RWV for foreign nationals intending to live in Kenya as remote workers of their employers based abroad.

This is because the RWV remains a viable tool to improve tourism in the country. Generally, its benefits entail, among others, improved revenue generation for the country through spending on accommodation, dining, transportation and recreational activities; and job creation in associated sectors of the economy.

Additionally, it also serves as a catalyst for entrepreneurship for locals who set up businesses to meet the needs of remote workers ranging from IT support to childcare.

Making the Remote Work Registration Initiative Successful

While boosting government revenues may require a mix of proven and innovative measures, the following strategic initiatives are essential for the success of the remote work registration program.

    • Ensure legislative clarity. Clearly define remote workers to avoid confusion among stakeholders. Additionally, amend tax legislation and immigration laws to explicitly define who is eligible as a remote worker. These may include individuals residing outside Kenya but providing services to Kenyan organizations as well as digital nomads who may be based in Kenya at certain times but otherwise be working for entities outside of Kenya. Clear definitions will reduce ambiguity and ensure that all parties understand their obligations.
    • Deploy a public awareness campaign. Undertake an awareness campaign in the country, inviting participation and commentary from related businesses. Such a campaign must include relevant government agencies in the tax and tourism sections. Additionally, multiple communication channels, such as social media, webinars, government websites and traditional media must be used to inform remote workers and Kenyan organizations about the new tax requirements. Increasing awareness ensures that all stakeholders are informed about their responsibilities and the steps they need to take to comply with the new regulations.
    • Simplify the tax registration process by developing a user-friendly online portal. Create or update an existing online portal to facilitate easy registration, filing and payment of taxes by remote workers. Simplifying the registration and compliance process will encourage voluntary compliance and reduce administrative burdens for the taxpayers, the employers and the tax authority.
    • Collaborate with organizations: Engage with Kenyan organizations and MNCs closely employing remote workers to ensure they understand their role in facilitating compliance. This can include providing information sessions and resources to HR departments and payroll teams. Firms are crucial intermediaries in ensuring that remote workers comply with tax obligations. This collaboration will ensure smoother implementation and compliance.
    • Provide tax incentives and support to participating companies registered in Kenya. The government may consider providing initial tax incentives or deductions for remote workers who comply promptly. Additionally, offer support services such as free tax advisory sessions to encourage compliance. Incentives can encourage early and voluntary compliance, while support services can help address any concerns or confusion among remote workers.
    • Implement robust enforcement mechanisms. Develop robust mechanisms to monitor compliance and enforce tax regulations, including penalties for non-compliance. This could involve collaboration with international tax authorities to track income earned by remote workers. Effective enforcement ensures that the tax system is fair and that non-compliant individuals are held accountable, thus maintaining the integrity of the tax system.
    • Encourage continuous feedback and improvement: Create channels for remote workers and firms to provide feedback on the new tax measures. Regularly review and adjust policies based on this feedback to address any issues or inefficiencies. Continuous improvement based on stakeholder feedback will help refine the process, making it more efficient and user-friendly over time.

Looking Ahead

By following the aforementioned strategic actions, the GoK can effectively enlist remote workers into the tax bracket, ensuring compliance with the Finance Act 2024 when it becomes law.

This approach balances clear communication, ease of compliance, incentives and robust enforcement to achieve the desired objective while supporting the growth of the remote work sector.

Additionally, it can implement the RWV by leveraging the available systems for online systems.

Implementing these recommendations will help achieve the government’s objective while fostering a transparent, efficient and fair tax environment for remote workers and Kenyan organizations.

Need to Know More?

For more information on Kenya’s immigration system, please contact Immigration Director Willys Mac’Olale at [email protected].

This blog was published on 31 May 2024, and due to the circumstances, there are frequent changes. To keep up to date with all the latest updates on global immigration, please subscribe to our alerts and follow us on LinkedIn, X, Facebook and Instagram.

Country / Territory

  • KenyaKenya

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Willys Mac'Olale

Willys Mac'Olale

Director

Nairobi, Kenya

Email

[email protected]

T:+254 730 128 006

Related offices

  • Nairobi

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Explore more at Fragomen

Media mentions

Gulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC

Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Learn more

Fragomen news

Fragomen Welcomes Partner Karolina Schiffter to Poland Practice, Adds to Poland Presence with New offices in Wrocław and Gdańsk

Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Learn more

Blog post

How to Get Luxembourg Citizenship: Requirements, Benefits & Application Process

This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Learn more

Awards

Fragomen and Regional Partner for the Asia Pacific Mark Buchanan Named 2025 FEM APAC EMMAs Winners

Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Learn more

Awards

Partner Archana Iyer Wins "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards

Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Learn more

Media mentions

Times of India: A War on Fraud: USCIS to Train Special Armed Agents with Powers to Arrest Applicants and Lawyers

Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Learn more

Blog post

Red Carpet or Red Tape? Indonesia’s Immigration Strategy After the Election

Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.

Learn more

Fragomen news

2025年8月 アメリカ移民法ダイジェストLearn more

Fragomen news

Fragomen Center for Strategy and Applied Insights Names Leah Rogal Senior Director

Fragomen announces the appointment of Leah Rogal as Senior Director of its Center for Strategy and Applied Insights.

Learn more

Blog post

Moving to Saudi Arabia: How Orientation Programs Help Expats Adjust

Destination Services Manager Ali Sikandar discusses how orientation programmes in Saudi Arabia help expatriates adapt to cultural differences, workplace norms and everyday challenges, easing their transition into a new environment.

Learn more

Blog post

Exploring Self-Sponsored Visa Pathways in the UAE

Manager Olga Astapova outlines options for individuals to obtain residency without employer sponsorship, highlighting legal routes and strategic considerations.

Learn more

Video

Ireland 2025 Submission Period Opens for Consultation on Occupation Lists | #MobilityMinute

Senior Manager Fatima Aydin discusses Ireland's 2025 public consultation on the occupations lists, and how stakeholders such as employers can provide input.

Learn more

Media mentions

Gulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC

Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Learn more

Fragomen news

Fragomen Welcomes Partner Karolina Schiffter to Poland Practice, Adds to Poland Presence with New offices in Wrocław and Gdańsk

Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Learn more

Blog post

How to Get Luxembourg Citizenship: Requirements, Benefits & Application Process

This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Learn more

Awards

Fragomen and Regional Partner for the Asia Pacific Mark Buchanan Named 2025 FEM APAC EMMAs Winners

Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Learn more

Awards

Partner Archana Iyer Wins "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards

Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Learn more

Media mentions

Times of India: A War on Fraud: USCIS to Train Special Armed Agents with Powers to Arrest Applicants and Lawyers

Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Learn more

Blog post

Red Carpet or Red Tape? Indonesia’s Immigration Strategy After the Election

Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.

Learn more

Fragomen news

2025年8月 アメリカ移民法ダイジェストLearn more

Fragomen news

Fragomen Center for Strategy and Applied Insights Names Leah Rogal Senior Director

Fragomen announces the appointment of Leah Rogal as Senior Director of its Center for Strategy and Applied Insights.

Learn more

Blog post

Moving to Saudi Arabia: How Orientation Programs Help Expats Adjust

Destination Services Manager Ali Sikandar discusses how orientation programmes in Saudi Arabia help expatriates adapt to cultural differences, workplace norms and everyday challenges, easing their transition into a new environment.

Learn more

Blog post

Exploring Self-Sponsored Visa Pathways in the UAE

Manager Olga Astapova outlines options for individuals to obtain residency without employer sponsorship, highlighting legal routes and strategic considerations.

Learn more

Video

Ireland 2025 Submission Period Opens for Consultation on Occupation Lists | #MobilityMinute

Senior Manager Fatima Aydin discusses Ireland's 2025 public consultation on the occupations lists, and how stakeholders such as employers can provide input.

Learn more

Stay in touch

Subscribe to receive our latest immigration alerts

Subscribe

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Have a question?

Contact Us
  • LinkedIn
  • Youtube
  • Instagram
  • Facebook
  • Twitter

© 2025 Fragomen, Del Rey, Bernsen & Loewy, LLP, Fragomen Global LLP and affiliates. All Rights Reserved.

Please note that the content made available on this site is not intended for visitors / customers located in the province of Quebec, and the information provided is not applicable to the Quebec market. To access relevant information that applies to the Quebec market, please click here.