What land rates are
Land rates are an annual property tax charged by counties on the Unimproved Site Value (USV) of land within their boundaries. The USV is the value of the land excluding any buildings, set by a county valuation roll updated periodically.
Typical county rates (2026)
- Nairobi: 0.115% residential, 0.25% commercial
- Mombasa: 0.10% to 0.25% by zone
- Kisumu: 0.075% to 0.20%
- Nakuru: 0.10% to 0.20%
- Most rural counties: 0.05% to 0.10%
Confirm with your county\'s finance department; rates have moved in several counties in recent finance acts.
How to pay
Most counties accept land rates via dedicated paybill or county portal. Nairobi uses paybill 339900 (Nairobi County eServices). Check our county paybill directory or your county website for the right number.
Penalties for late payment
Most counties charge a 1 to 2% per month penalty on outstanding rates. Long-standing arrears can lead to inability to transfer the property in the lands registry. Settling annually in January avoids penalties.