Due Dates

PAYE: 9TH EVERY MONTH | NHIF: 9TH EVERY MONTH | NSSF: 15TH EVERY MONTH | VAT: 20TH EVERY MONTH | INDIVIDUAL ANNUAL INCOME TAX RETURNS: 30TH JUNE EVERY YEAR | CORPORATE ANNUAL RETURNS: END OF SIXTH MONTH AFTER END OF FINANCIAL YEAR | HOUSING LEVY: 9TH EVERY MONTH

REQUIRMENTS FOR A FOREIGNER TO INVEST IN KENYA

Investors from other countries who need to invest in Kenya are required to follow the legal framework of obtaining a work permit in Kenya from the ministry of the immigration department.

Class Investors permit

Investors permits (Class G)

Requirements

Duly filled and signed application Form 25 presented to the Department of Immigration after filling on the eFNS immigration platform on the Department of Immigration Website

  • .Documentary proof of capital to be invested/already invested minimum of 100,000 US dollars or equivalent in any other currency.
  • Registration certificate of the company OR certificate of incorporation. Copies of personal and company PIN (Personal Identification Number) if business is running.
  • For renewals; audited accounts for previous 2 years and a certificate of tax compliance from the Kenya Revenue Authority.
  • Processing Fee Kshs.10, 000 non-refundable.
  • Fee is Kshs. 100,000/= per year or part thereof.
  • Duly filled form 27
  • Memorandum of understanding
  • Articles of association
  • Current Immigration status if in the country

 

 

Class D PERMIT.
This issued to a person who is offered specific employment by a specific employer who is qualified to undertake that employment.

  • Class D Requirements.
  • Copies of academic/professional certificates along with the CV.
  • Evidence that the organization failed to fill the vacancy from the local labor market.
  • Form 25 dully filled, signed and sealed by the company.
  • Processing Fee Kshs.10,000 non-refundable.
  • Fee is Ksh. 200,000/= per year or part thereof.
  • Employer Tax Compliance Certificate ( Renewal)
  • Employee Tax Compliance Certificate (Renewal)

 

Class B. PERMIT
Work permit issued to persons wishing to invest in Agriculture and Animal Husbandry.

Requirements.

  • Proof of land ownership or leasehold interest in land for the purpose.
  • Proof of capital available for the purpose.
  • Clearance from relevant bodies.
  • For renewals current license held for prospecting minerals and copy of PIN is required.
  • Processing Fee Kshs.10,000 non-refundable.
  • Fee is Kshs. 100,000/= per year or part thereof.
  • Issued to persons who intend to engage in prospecting for minerals or mining.
  • Duly filled and signed application Form 25
  • Signed cover letter from the employer / self / organization addressed to the Director of
  • Immigration Services
  • Copies of national passport
  • Two recent coloured passport size photo
  • Current Immigration status if in the country
  • Valid organization Tax Compliance Certificate for new cases, and both valid
  • Organization and individual Tax Compliance Certificates for renewal cases
  • CLASS A License to prospect for minerals in a mine

Class A PERMINT

Requirement.

  • Duly filled and signed application Form 25
  • Signed cover letter from the employer or self organization addressed to the Director of
  • Immigration Services
  • Copies of national passport
  • Two recent coloured  passport size photo
  • Current Immigration status if in the country
  • Valid organization Tax Compliance Certificate for new cases, and both valid
  • Organization and individual Tax Compliance Certificates for renewal cases
  • CLASS A License to prospect for minerals in a mine
  • Proof of funds for investment at least (minimum USD 100,000)
  • Current license and copy of PIN certificate (for renewals)
  • Signed audited accounts for the last one year (for renewal
  • Processing fees non-refundable (KES 10,000)
  • Application Fee of KES 100,000 per year of the permit
  • One should obtain or is assured to obtain the necessary licenses and registrations.
  • For renewals current license held for prospecting minerals and copy of PIN is required.
  • One has sufficient capital or resources for investment.

Manufacturing Industry (Class F Permit)

Documentary Requirements to apply for a mining industry – Class F Permit

  • Duly filled and signed application Form 25
  • 2 Signed cover letter from the employer / self / organization addressed to the Director of
  • Immigration Services
  • 3 Copies of national passport
  • 4 Two recent coloured passport size photo
  • 5 Current Immigration status if in the country
  • 6 Valid organization Tax Compliance Certificate for new cases, and both valid
  • organization and individual Tax Compliance Certificates for renewal cases
  • Copy of license held
  • Proof of funds for investment (manufacturing)minimum USD 100,000
  • Registration certificate of the company
  • Memorandum of understanding
  • Articles of association
  • Signed current audited accounts (for renewals)
  • Shareholders certificate (CR12)
  • Copy of PIN certificate
  • Processing fees non-refundable (KES 10,000

Under Section 37 of the Citizenship and Immigration Act, 2011, the following categories of applicants, their children and spouses detailed below are eligible upon meeting the prescribed requirements. In normal practice holders of permanent residency are expected to be domiciled in the country.

CATEGORY A

(Ex-Citizens of Kenya) Applicants who were Kenya citizens at birth but now:

  • Have renounced or lost citizenship status.
  • Are denied the opportunity by their countries of domicile from holding dual citizenship
  • The children and spouses of the above-mentioned applicants.
  • Requirements
  • Application letter
  • Dully filled Form-23
  • Dully filled Questionnaire-Work Permit Holders for intending applicants- Category A
  • Proof of Previous Kenya Citizenship-Copy of birth certificate/ Identity card/or Passport
  • Certified copy of the current passport
  • 2 passport size photos
  • Police Clearance Certificate issued by country of domicile
  • Processing fees KSHS: 10,000.00 (NON REFUNDABLE)
  • Issuance fees KSHS: 15.000.00 (PAYABLE ONCE UPON APPROVAL)
Edwin Andabwa

Edwin Andabwa

Edwin is the founder and CEO of Meclon tax and Consultancy. He is a tax specialist and accountant. He also works as a freelancer and writer. Edwin is a graduate of the Kenya School of Revenue Administration (Tax administration and Custom and Freight Logistics ) CCFL and CPA

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