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% of USV for residential, commercial and agricultural land from 1 January 2026; flat-rate zones pay KES 2,560 to 4,800 a year
- 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.
Worked example
Consider a plot in Kilimani (Nairobi), USV KES 12,000,000, rated at 0.115%. Annual land rate = 12,000,000 × 0.00115 = KES 13,800 per year. Under Nairobi's 2026 rules, if that is less than you paid in 2022 you keep paying the 2022 amount, and if it is more than double you pay double the 2022 amount.
How it is calculated
Annual land rates = USV × county rate percentage. The USV comes from the county valuation roll (published every 5 to 10 years). The rate percentage is set by each county\'s current Finance Act. We do not include the rebate or penalty in the base calculator, factor those in manually based on when you pay.
How to pay
Most counties accept land rates through a county paybill or their own portal. We do not publish a Nairobi land rates number here, because the one this page carried turned out to belong to an unrelated company. Get the number from the Nairobi County portal or a county revenue office, and check the name on the M-PESA confirmation before you send anything.
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.