Is there inheritance tax in Kenya?

No. Kenya does not levy any inheritance tax, estate duty or death duty. Assets passing to heirs on death are not taxed on transfer, so the value you inherit is received in full. Estate duty was abolished and has not been reintroduced.

Is inherited property subject to capital gains tax?

The act of inheriting is not a taxable transfer, so no capital gains tax arises at that point. However, if you later sell the inherited asset, CGT at 15% applies to the gain measured from the asset's value when you inherited it, not from the deceased's original cost.

What is the CGT base cost of an inherited asset?

The base cost is generally the market value of the asset at the date of death or transfer to you. When you eventually sell, your taxable gain is the sale price minus that inherited market value plus any allowable costs and improvements you incur.

Do I need probate to transfer inherited assets?

Yes. Transferring a deceased person's property in Kenya normally requires a grant of probate (if there is a will) or letters of administration (if there is none) under the Law of Succession Act. This is a legal process, not a tax, but registration fees apply.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your estate details stay private.

Kenya Inheritance Tax Calculator

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This Kenya inheritance tax calculator confirms the simple truth — Kenya has no inheritance or estate tax — and instead estimates the capital gains tax you might face if you later sell an inherited asset.

How it works

Kenya abolished estate duty and levies no death or inheritance tax. A bequest of any size passes to heirs tax-free, so the inheritance tax line is always zero.

What matters later is capital gains tax. Inheriting is not a taxable transfer, but the asset takes a new base cost — usually its market value at the date of death:

future CGT = max(0, sale price − inherited value − allowable costs) × 15%

So if you keep the asset, no tax is due; if you sell it above its inherited value, CGT applies to the gain from that point.

Example

You inherit a plot worth KES 6,000,000. There is no inheritance tax. If you later sell it for KES 7,500,000 with KES 200,000 of allowable costs, the gain is 7,500,000 − 6,000,000 − 200,000 = KES 1,300,000, and CGT is 1,300,000 × 15% = KES 195,000.

Notes

The inherited value resets the CGT base — the deceased’s original purchase price is irrelevant for your future sale.
Transferring inherited property requires probate or letters of administration, which carry legal and registration fees (not tax).
Keep a dated valuation at inheritance; it is the figure your future gain is measured against.