KENYA CLASS G INVESTOR PERMIT: 2026 REQUIREMENTS GUIDE

A foreign investor can have a Kenyan company on the Business Registration Service record, a signed lease and a local bank account in progress, yet still lack authority to run the enterprise personally. That gap often appears late, when the investor needs to sign contracts, meet customers or direct operations in Kenya.

A Kenya Class G investor permit addresses that immigration position for a non-citizen who intends to conduct a specific trade, business, consultancy or non-prescribed profession. It sits alongside, rather than inside, company registration in Kenya for foreign companies. As of October 2026, the Directorate of Immigration Services requires documented capital of at least USD 100,000 for a Class G application.

This guide explains what that figure means, which documents matter and how to plan the process without treating a company-registration timeline as an immigration approval promise.

Start by separating the company and the investor

Company registration, tax registration and immigration permission answer different questions. The Business Registration Service records the legal entity. The Kenya Revenue Authority, or KRA, records its tax position. The Directorate of Immigration Services decides whether the foreign national may conduct the stated business in Kenya.

A foreign company is a branch of an entity incorporated outside Kenya. The Business Registration Service lists Form FC1 for this registration route and requires, among other records, the overseas certificate of incorporation, constitution, notarised memorandum and articles, and a local representative’s acceptance letter.

The BRS fee schedule lists KES 7,550 for foreign-company registration and an expected turnaround of 3 to 5 days through eCitizen. That timeframe helps with corporate planning, but it does not predict a Class G decision because Immigration publishes no Class G processing service standard.

Make the structure decision before the permit file

Choose the Kenyan operating structure before you prepare the permit evidence. Your incorporation documents, shareholding records, KRA certificates and investment story must describe the same enterprise.

If the overseas parent will operate in Kenya through a branch, prepare the foreign-company documents early. If investors will use a Kenyan-incorporated company, make sure its CR12 shareholding certificate accurately reflects the ownership position before starting the Class G file.

The error we see most often in cross-border planning is treating incorporation as personal work authorisation. It is not. A foreign national who conducts business without authorisation commits an offence and, on conviction, may face a fine of up to KES 500,000, imprisonment for up to three years, or both.

Step 1: Test the USD 100,000 investment requirement

Immigration’s Class G guidance requires a minimum documented capital investment of USD 100,000. This is a documentary threshold, not simply a number placed in a business plan.

The eFNS checklist requires proof of the offshore transaction or receipt, together with bank-statement verification forms, for new applications. The Directorate needs to see where the capital came from and how it reached the Kenyan venture.

Do not build a Class G application around a proposed future transfer only. If the business cannot document at least USD 100,000 in investment evidence, pause before filing and obtain advice on the appropriate route. An incomplete application will not be accepted on the eFNS portal.

A 2026 issue that requires direct confirmation

KRA’s April 2026 service charter describes a KenInvest endorsement letter for registered companies investing above USD 100,000. The same charter describes Class G in connection with investments below USD 100,000.

That wording conflicts with Immigration’s published USD 100,000 Class G minimum. We would not advise an investor to rely on either wording in isolation. Confirm the current position directly with the Directorate of Immigration Services, KRA and KenInvest before committing capital or submitting the application.

Worked example: proving capital, not projecting it

Take an illustrative logistics business whose investor plans to inject USD 150,000 into a Nairobi operation. The investor incorporates the operating entity, writes a detailed business plan and obtains supplier quotations, but leaves the funds in an offshore account until permit approval.

That file does not meet the practical evidence point. Immigration asks for offshore transaction or receipt evidence and bank-statement verification forms, so the investor must show the capital trail rather than a future intention to spend it. If the business had documented the transfer sequence before filing, it would avoid a likely incomplete application and the KES 20,000 non-refundable processing fee attached to an unsuccessful start.

The judgement call is straightforward. Where the funds are not yet documentable, do not use the business plan as a substitute for transaction evidence.

Step 2: Build the Class G document pack

The application goes through the Directorate of Immigration Services eFNS portal, using a Government of Kenya Single Sign On account. Prepare the documents before opening the online process because Immigration does not accept incomplete applications.

For a new Class G application, the published checklist includes the following:

1.       Form 25.

2.       Form 27, Report on Employment.

3.       A signed cover letter addressed to the Director of Immigration Services.

4.       A copy of the applicant’s passport and two colour passport photographs.

5.       Evidence of the applicant’s current immigration status.

6.       Company incorporation documents, the memorandum and articles, and the CR12 shareholding certificate.

7.       Company and individual KRA PIN certificates.

8.       The company Tax Compliance Certificate.

9.       Proof of the offshore capital transaction or receipt, plus bank-statement verification forms.

Each item supports a particular part of the assessment. Form 27 allows Immigration to consider employment information. The CR12 confirms the company shareholding position. The Tax Compliance Certificate shows the company meets a tax condition that Immigration expressly requires for a new application.

The signed cover letter should identify the specific trade, business, consultancy or profession the applicant will conduct. Keep that description consistent with the company objects, investment evidence and any sector licences. A broad statement that the investor will pursue “business opportunities” gives the reviewing officer little basis to assess the proposed activity.

Sector licences come before a complete Class G case

Class G applicants must hold the necessary licences for the relevant sector and show that the venture benefits Kenya. The permit does not replace sector regulation.

For a regulated activity, identify the sector licence before lodging the immigration application. The practical reason is simple: Immigration expects the investor to demonstrate authority to undertake the stated activity, not merely an intention to seek it after arrival.

Step 3: Protect the Tax Compliance Certificate

A company Tax Compliance Certificate is on the Class G new-application checklist. That makes tax setup a permit dependency, not a task to leave until after immigration approval.

KRA now requires business-income taxpayers to register on TIMS or eTIMS before receiving a Tax Compliance Certificate. The requirement matters because an unprepared company can have incorporation documents and a KRA PIN but still fail to obtain the certificate required in the permit file.

Plan KRA registration, invoicing readiness and tax compliance as one workstream. Our tax compliance advisory work often starts at this point because the immigration file depends on records that the finance team must maintain from the first transaction.

Worked example: the TCC bottleneck

Consider an illustrative technology consultancy with two foreign shareholders and a Kenyan operating company. It completes incorporation, obtains company and individual KRA PIN certificates, and plans to lodge the Class G application in the same week.

The company then learns that it needs TIMS or eTIMS registration before KRA will issue the Tax Compliance Certificate. The permit submission moves back while the team completes its invoicing setup and compliance records. The business should have treated the Tax Compliance Certificate as a critical-path document, not an administrative item for the end of the process.

For a venture that will earn business income in Kenya, do not defer eTIMS or TIMS readiness. It affects the TCC, and the TCC affects the Class G application.

Step 4: Submit through eFNS and budget for the right fees

Submit the Class G application through eFNS after checking that every document is current, legible and consistent. Use the Government of Kenya Single Sign On account connected to the applicant’s application process.

The published fees are KES 20,000 for processing and KES 250,000 per year on issuance. The processing charge is non-refundable, which is why document quality matters before submission rather than after Immigration identifies a gap.

Budget separately for corporate registration, legalisation or notarisation where needed, tax setup, sector licences and the permit fees. Do not present the KES 250,000 annual issuance charge as the entire cost of entering Kenya. It is the permit charge, not the enterprise establishment budget.

Step 5: Plan for an uncertain permit timeline

The Business Registration Service lists 3 to 5 days for foreign-company registration through eCitizen. That is useful for a narrow corporate-registration task.

Immigration does not publish a Class G decision-time service standard. No adviser can responsibly convert the BRS 3 to 5 day estimate into a Class G permit timeline.

Build the project plan around document readiness rather than a promised approval date. Allow time for capital-transfer evidence, KRA registration, TIMS or eTIMS setup, Tax Compliance Certificate processing and any sector licence. If a contract or launch date depends on the investor working in Kenya, obtain specific legal and immigration advice before setting a fixed operational date.

What to check before submission

Before filing, ask these questions:

●        Does the evidence show at least USD 100,000 in documented capital, including the offshore transaction trail?

●        Does the applicant’s proposed activity match the company’s constitutional records, shareholding documents and sector licences?

●        Do the company and individual have KRA PIN certificates, and does the company hold a current Tax Compliance Certificate?

●        Has the business completed the TIMS or eTIMS step needed for the TCC?

●        Are you relying on an Immigration timeline that the Directorate has not published?

This review prevents the common error of discovering a tax or capital-evidence gap after paying a non-refundable processing fee.

Official sources to check before filing

Requirements can change between planning and submission. As of October 2026, confirm the current checklist and fee position with the Directorate of Immigration Services, which publishes the Class G information pack and eFNS requirements.

Confirm corporate registration requirements with the Business Registration Service, particularly if the investor will register an overseas branch using Form FC1. Confirm PIN, eTIMS or TIMS and Tax Compliance Certificate requirements with KRA.

Where the investment threshold wording affects your structure or capital plan, seek written clarification from Immigration, KRA and KenInvest. The April 2026 KRA service charter and Immigration’s Class G guidance require reconciliation before an investor treats either position as final.

Frequently Asked Questions

What is the minimum investment for a Kenya Class G investor permit?

The Directorate of Immigration Services publishes a minimum documented capital investment of USD 100,000. The applicant must also provide evidence of the offshore transaction or receipt and bank-statement verification forms, so a projected investment does not answer the requirement.

Can I operate my Kenyan company once it is registered?

Company registration does not itself authorise a foreign national to conduct business in Kenya. The company, KRA and individual immigration positions are separate. Conducting business without authorisation can result in a conviction, a fine of up to KES 500,000, imprisonment for up to three years, or both.

How much does a Class G permit cost in 2026?

The published processing fee is KES 20,000 and it is non-refundable. The fee on issuance is KES 250,000 per year. These amounts do not include company registration, tax compliance setup, sector licences or notarisation costs.

How long does a Kenya Class G application take?

Immigration does not publish a Class G processing service standard. The BRS estimate of 3 to 5 days applies to foreign-company registration through eCitizen, not to the permit decision. Plan from document readiness and avoid promising an operational start date based on the company-registration estimate.

A Class G application works best when the corporate structure, capital evidence, tax compliance and immigration story support one another. Visit our Kenya hub page for company registration in Kenya for foreign companies to discuss your entry plan with our team.