Capital gains tax calculator Kenya
When you sell land, a building or shares for more than they cost, the gain is taxed. Enter the figures to see the tax and what you keep.
CGT is a final tax: once it is paid, the gain is not taxed again.
How it's calculated
- Start with the transfer value and take off the costs of selling.
- Then take off what you paid, with the costs of buying, and what you spent improving the property. The result is the net gain.
- The tax is 15% of the net gain. If there is no gain, there is no tax.
An example
A plot bought for KSh 6 million, improved for KSh 500,000 and sold for KSh 10 million with KSh 300,000 of selling costs leaves a gain of KSh 3.2 million. The tax is KSh 480,000.
Frequently asked questions
Are transfers between spouses taxed?
KRA lists several exempt transfers, among them transfers between spouses and to a company owned entirely by the spouses or close family.
Do shares in foreign companies with Kenyan land count?
Yes, since 1 July 2023, when the company gets more than 20% of its value from property in Kenya.
Is CGT added to my income tax?
No. It is a final tax at 15% of the net gain.
Key terms
- Net gain
- Sale price less selling costs, purchase cost and improvements.
Up-to-date official data
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