An NRI or person of Indian origin living in Kenya can repatriate up to USD 1 million per financial year from an NRO account, covering sale proceeds of property, inheritance and other balances, after paying Indian tax. The bank needs Form 15CA, and above the threshold a chartered accountant's certificate in Form 15CB. Sale proceeds of property bought with foreign exchange or held in NRE accounts may be repatriated more freely.
- Document route
- Kenyan notary, foreign ministry authentication, then Indian High Commission attestation
- Time difference
- IST is 2h30 ahead of Kenya all year (no daylight saving)
- NRE and FCNR
- Freely repatriable
- NRO and assets
- USD 1 million per financial year
Repatriation of Funds from Kenya: how it works
We first check the source of funds and the documents behind it: the succession certificate or probate for inherited money, the sale deed and tax deducted at source for property, and the original purchase records if the property was bought with foreign remittances. Where tax deducted by the buyer exceeds the actual liability, we work with your chartered accountant to file the Indian tax return and claim the refund, and we seek a lower deduction certificate before sale where possible.
The NRO account holder then instructs the bank to remit funds to the Kenyan account, with Form 15CA filed online and Form 15CB from the chartered accountant certifying that tax has been paid. Banks may ask for the succession documents, sale deed, PAN, tax return and declaration of the purpose. Remittances above the annual limit need RBI approval, and where Indian homes were bought with foreign exchange, the original investment can be repatriated for no more than two residential properties. Funds arrive in Kenya in a few working days.
What clients in Kenya should know
- The India and Kenya tax treaty allocates taxing rights on capital gains from Indian property to India, and credit may be available in Kenya for Indian tax.
- Kenyan banks may ask about the source of large inward remittances; keep Indian sale and tax papers ready.
- If the seller is a Kenyan citizen of Indian origin without PAN, apply for one before the sale, since tax deducted at source is higher without it.
Step by step from Kenya
Video consultation
A call at a time that suits Kenya, after we have read your documents.
Documents signed in Kenya
Kenyan notary, foreign ministry authentication, then Indian High Commission attestation
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Kenya where needed.
The full guide
This page covers what changes when you are in Kenya. For the law, the documents and the step-by-step procedure, read our main page on Repatriation of Funds, or see all services for clients in Kenya and the Cross-Border Tax & Money practice area.
Questions from clients in Kenya
How much can I send from India to Kenya each year?
Up to USD 1 million per financial year from NRO accounts, with tax paid and the required forms. Larger amounts need RBI approval.
Can I repatriate inherited money from my father's Indian bank account?
Yes, after the succession certificate or other proof of inheritance, through an NRO account and within the annual limit.
Is tax deducted when I sell property in India?
Yes. The buyer deducts tax at non-resident rates. A lower deduction certificate can reduce it, and any excess is refunded on filing a return.