Kenya capital gains tax calculator (CGT 15%, 2026)

What is taxable

Kenya levies Capital Gains Tax at 15% on the net gain from disposal of:

Land and buildings (including residential and commercial property)
Unlisted shares
Other capital assets per Income Tax Act

What is exempt

NSE-listed shares (for retail investors)
Property transferred between spouses or to children
Property transferred for purposes of administering an estate
Disposals of agricultural land below specified value thresholds
Sale of principal residence held for at least 3 years (subject to KRA conditions)

Allowable deductions

From the gross gain, you can deduct: original acquisition cost, costs incurred to enhance the asset (renovations, additions), legal fees on acquisition and disposal, stamp duty, agent commissions. Keep all receipts and contracts; KRA can request documentation.

How to pay

CGT is filed with the property transfer in the Lands office. Conveyancing lawyer typically handles the iTax filing and payment via KRA paybill 572572. Pay before transfer is registered, the registry will not move the property without proof of CGT payment.

Frequently asked

Are NSE shares subject to CGT?

No. Kenya exempts CGT on NSE-listed shares for retail investors. Unlisted shares (private company shares) are subject to 15% CGT on disposal.

When did the rate change to 15%?

January 2023, raised from 5% via Finance Act 2023. Applies to disposals from that date onwards.

Can I avoid CGT by gifting the property?

Transfers between spouses or to children for love and affection are exempt. Other gift transfers may still be assessed at market value. Consult a tax practitioner before structuring a transfer.