Kenya Finance CalculatorAllowable deduction checklist
Ensure you keep receipts and invoices for documented capital improvements, boundary fencing, legal fees, valuation charges, and agency commission to reduce your net taxable gain.
Property tools
Capital Gains Tax Calculator Kenya
Estimate 15% CGT payable on property disposal by deducting allowable improvement costs, legal fees and selling expenses from the gross transfer value.
Key statutory exemptions
Transfer of land with market value under KSh 3 million for individual agricultural use, private residence occupied for over 3 years preceding transfer, or transfers between spouses may qualify for exemption.
Quick Answers
Capital Gains Tax FAQs
What is the Capital Gains Tax (CGT) rate in Kenya?
Capital Gains Tax is charged at a flat final rate of 15% on the net profit (gain) realized upon the transfer or disposal of property/land situated in Kenya.
How is net taxable capital gain calculated?
Net Capital Gain = Transfer (Sale) Price minus Adjusted Cost. Adjusted cost includes the original purchase price plus incidental buying costs, allowable capital improvements (renovations/infrastructure), legal fees, and selling commissions.
When is CGT due for payment to KRA?
Capital Gains Tax is due on or before the date of application for transfer of the property at the Lands office, or within 30 days of the disposal date via KRA iTax.
August 2026
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.