PurgatoryAfrica
Kenya
3%effective individual rate
3% digital asset tax on transfer/exchange value. Kenya is a major crypto hub in East Africa with high mobile money adoption driving crypto use.
FATCA Partner
No
FATF Status
Greylist
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax3% digital asset tax
Income Tax on CryptoUp to 30%
Corporate Tax30%
VAT on Crypto16%
Activity Taxes
Staking
3% DAT applies
Mining
Taxed as income
DeFi
Not specifically addressed
NFTs
3% DAT likely applies
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
Capital Markets Authority; CBK
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return; KRA monitoring
Citizenship & Residency Path
Work/investor permit; citizenship after 7+ years
Notable Conditions
- →3% Digital Asset Tax on gross value
- →High mobile money adoption
- →Growing crypto ecosystem
- →M-Pesa integration popular
Living & Lifestyle
Cost of Living
Low
Banking Access
Good (mobile money)
Quality of Life
Moderate
Lifestyle Scores
Safety5/10
Healthcare4/10
Institutions5/10
Business Ease6/10
Int'l Schooling5/10
Privacy6/10