Gera Tools

Kenya Capital Gains Tax Calculator

Calculate your Kenya CGT on property and unlisted share disposals.

Free Kenya capital gains tax calculator. Works out CGT at 15% on the net gain from selling land, buildings or unlisted shares — transfer value minus acquisition cost and allowable expenses — and handles the primary-residence and listed-share exemptions.

What is the capital gains tax rate in Kenya?

Capital gains tax in Kenya is charged at 15% of the net gain on the transfer of land, buildings and unlisted shares. The gain is the transfer value less the adjusted cost — the acquisition cost plus allowable expenses such as improvements and legal fees.

This Kenya capital gains tax calculator works out the CGT due when you sell land, a building or unlisted shares, applying the 15% rate to your net gain.

How it works

Capital gains tax in Kenya is 15% of the net gain on a qualifying disposal:

net gain = transfer value − (acquisition cost + allowable expenses)
CGT      = max(0, net gain) × 15%

Allowable expenses include the incidental costs of acquiring and disposing of the asset — legal fees, valuation, agent commission — and the cost of capital improvements. The tax is collected by the KRA and is payable on or before transfer.

Some disposals are exempt, including shares listed on the Nairobi Securities Exchange and an owner-occupied private residence held for at least three years.

Example

You bought land for KES 4,000,000, spent KES 300,000 on legal and improvement costs, and sold it for KES 7,000,000. The net gain is 7,000,000 − 4,300,000 = KES 2,700,000, so CGT is 2,700,000 × 15% = KES 405,000.

Notes

  • A loss (negative gain) produces zero CGT — you cannot have a negative tax.
  • Keep evidence of acquisition cost and improvement spend; the KRA assesses the gain on documented figures.
  • This estimates CGT only; stamp duty and other transfer charges are separate.