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Kenya recently announced the introduction of a new Class N: Digital Nomad Visa for foreign nationals who seek to work remotely from within Kenya for a company located abroad. At the time of publication, the authorities have not yet begun accepting applications for this visa. In general, the term “digital nomads” refers to individuals or freelancers who are employed and receive salaries and benefits in one country (i.e., the home country) but work remotely from another country or multiple countries (i.e., the host country/countries). Digital nomads are typically not permitted to earn remuneration in the host country/countries.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.