Retiring in Kenya: Class K Resident Permit, Tax on the French Pension and Access to Care

The usual route for a retiree is the Class K permit, which the Directorate of Immigration describes as the ordinary residents’ permit. It is issued to a person who is at least 35, has free disposal of a guaranteed annual income of at least 24,000 USD (about €21,300 at the Central Bank of Kenya rate of 5 October 2026: 129.76 KES to 1 USD and 146.20 KES to €1) from sources other than employment, a profession or a business, and whose presence benefits Kenya. The income may come from abroad and be transferred to Kenya, or come from a pension or an annuity paid in Kenya.

The holder undertakes not to accept employment, paid or unpaid, or any income-generating activity without a permit of the corresponding class: any unauthorised activity is an offence. A retiree who wishes to work or invest should look into classes D, G or N, described in the page on working in Kenya. The permit does not exempt you from the eTA (electronic travel authorisation) before the first trip: see living in Kenya.

The application is filed online on the eFNS portal, with the signed form 25, a letter addressed to the Director General of Immigration, recent photographs, a copy of the passport, proof of the current immigration status and evidence of the guaranteed annual income of at least 24,000 USD. Documents written in a foreign language require a certified translation into English.

• Application fee: 20,000 KES (about €137), non-refundable.
• Issuing fee: 250,000 KES a year (about €1,710) for Class K, with processing free of charge for nationals of the East African Community.
• Announced processing times: 21 working days for issue and 10 days for a renewal, according to the Directorate of Immigration’s service charter.
• Spouse and permanent residence: the Dependant’s Pass is set at 10,000 KES for the families of work permit holders or permanent residents; the charter also provides for permanent residence, with an announced processing time of 24 months: check with the Directorate of Immigration which conditions apply to Class K.

Registering on the register of French nationals living abroad with the embassy, strongly recommended for a stay of more than six months, makes consular procedures easier. The guide to retirement abroad sets out the steps before departure.

The tax treaty signed in Nairobi on 4 December 2007, in force since 1 November 2010, applies to income from 1 January 2011 and avoids double taxation. Article 4 defines residence: the permanent home breaks a tie of dual residence, followed by the centre of vital interests, habitual abode and nationality. On the Kenyan side, the tax authority (the Kenya Revenue Authority, KRA) treats a person with no permanent home in Kenya as resident if present for 183 days in the year or for an average of 122 days over the year and the two preceding years.

• Private pensions (article 18): pensions and similar remuneration paid in respect of past employment are taxable only in the state of which the recipient is a resident: a retiree resident in Kenya is taxed there on their private pension; a retiree who remains tax resident in France is taxed in France.
• Public pensions (article 19): pensions paid by a state or a public authority in respect of services rendered to that state are taxable only in that state, unless the recipient is a resident of the other state and holds its nationality without holding that of the paying state. A retired French civil servant of French nationality therefore remains taxable in France.
• Elimination of double taxation (article 22): a resident of France who receives income taxable in Kenya is entitled to a tax credit equal to the French tax corresponding to that income; Kenya grants a credit for tax paid in France on income taxable in both states.
• CSG, CRDS and Casa: if tax residence is no longer in France, the retiree no longer pays them; a health insurance contribution is withheld from the pension if the retiree is covered by a French scheme (CLEISS).

The treatment of a foreign pension under Kenyan law and the filing formalities should be checked with the KRA or an approved tax adviser before departure. See the guide to receiving your pension abroad and the page on retirement insurance abroad.

Kenya does not appear in the CLEISS list of bilateral agreements, and form S1, valid in the European Union, does not apply. The Assurance Maladie (French national health insurance) specifies that, outside the EU and with no agreement, a retiree’s healthcare costs are no longer covered by the French scheme and that reimbursement of care during temporary stays in France requires at least 15 years of contributions, with registration with the CNAREFE (the national centre for retirees living abroad). The CLEISS (the French liaison centre for international social security) points to three solutions: the local scheme, voluntary enrolment in the CFE and private insurance.

• Local scheme: the Social Health Authority accepts foreign residents holding an Alien ID, online or through the *147# code; the SHIF is 2.75% of income, with a minimum of 300 KES a month, and the self-employed contribute according to their household income, determined by a means test. Cover applies in contracted facilities.
• CFE: the retirees’ plan, for expatriate retirees, starts at €147 a month depending on the country, age and household composition; the CFE asks for no health questionnaire.
• Private insurance: actual costs within ceilings, evacuation and repatriation, with a medical questionnaire; see the guide to medical questionnaire and medical history.

France Diplomatie describes as imperative a policy covering medical costs and repatriation: hospitalisation costs can be very high and the embassy never pays them. See the guide to retirees’ health insurance abroad, the page on healthcare reimbursement in Kenya and the guide to form S1: how it works.

The budget is built item by item, because the authorities consulted do not publish a typical budget. The fixed items are known: the annual Class K permit fee (250,000 KES, about €1,710), health protection (CFE from €147 a month, or SHIF at 2.75% of income for a registered resident, or a private insurance premium) and the cost of everyday life, which varies with the district and the services used. Updated price, exchange-rate and growth indicators appear in the economic indicators block on this page, and the page on living in Kenya covers the cost of household staff, housing and schooling.

The guide to budgeting for health abroad helps you build health protection into a retirement budget, and the guide to quarters worked abroad recalls the effect of a stay outside France on future rights.

Nairobi is home to the French embassy, the headquarters of the Social Health Authority, the national referral hospital and a French lycée (secondary school); the malaria risk there is described as low. France Diplomatie advises favouring places with an effective and dissuasive security arrangement and points out a few districts advised against (Eastleigh, Pangani, Kibeira, Mathare).

On the Indian Ocean coast, the malaria risk is significantly high; the area north of Malindi is advised against except for compelling reasons, the islands of Lamu and Manda, reached by air, are under heightened vigilance and the mainland part of Lamu county is formally advised against. Mombasa, Kisumu, Nakuru and Eldoret form, with Nairobi, the five cities of the minimum wage scale. A retiree chooses a region according to proximity to a contracted healthcare facility, access to an airport and France Diplomatie’s safety maps.

France Diplomatie describes crime in Kenya as one of the highest in Africa, reports a significant terrorist threat and points out that more than 15,000 people lose their lives on the roads each year; it advises against driving at night outside built-up areas. From October to December, rains intensified by El Niño can cause floods and landslides. Kenya is in a pre-election period ahead of the general elections of 10 August 2027: it is recommended to stay away from public gatherings.

On health, yellow fever is endemic in the centre and west of the country and vaccination is strongly recommended; hepatitis A, typhoid fever, hepatitis B, meningitis ACWY and rabies depend on the conditions and length of the stay. The cholera epidemic declared in October 2022 remains active in several counties, including Nairobi. The guide to the Kenyan healthcare system details the facilities, emergency numbers (999 or 112) and vaccinations.

A retiree who returns to France regains health insurance on the basis of stable and regular residence, in principle with a three-month waiting period; a CFE member can, under conditions, keep their rights for the three months following their return. A retiree who alternates between the two countries prepares their rights before leaving: the page on returning to France and the guide to reducing the waiting period detail these rules. Expavy helps you compare cover for a long stay in Kenya.