Capital Gains Tax (CGT) Property Tool 2026

Calculate your 15% Capital Gains Tax (CGT) on property sales, land transfers, and equity transactions in Kenya.

How it works

This tool uses real-time data from official sources (CBK, KRA, Safaricom) updated as of 5/1/2026. Calculations are based on the latest 2026 finance regulations.

Paying 15% Capital Gains Tax (CGT) on KRA Property Sales

Capital Gains Tax (CGT) is a tax levied on the net profit realized upon the transfer or sale of property, land, shares, or select capital assets in Kenya. CGT must be settled before property transfers are officially processed.

KRA CGT Regulations:

  • The Tax Rate: The CGT rate is flat at 15% of the net gain (Selling Price minus Acquisition Costs and improvements).
  • Exemptions: Transfers of private residential property by an individual where they have lived for at least three years, or transfer of land valued under KES 3 million by an individual, are fully exempt.
  • Filing Process: Declared on iTax under the CGT obligation, paid on or before the transfer of property documents.