Kenya
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
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Kenya has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
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
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
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