Kenya Capital Gains Tax
Detailed capital gains tax rates and rules for Kenya in 2026.
Capital GainsKES
Capital gains tax in Kenya is levied at 15% on the net gain from the transfer of property situated in Kenya, including land, buildings, and marketable securities. The rate was increased from 5% to 15% in 2023. The first KES 3 million gain from the sale of a primary residence is exempt. Transfers between spouses and on death are also exempt.
Standard Rate
15%
Exemptions
- Transfer of property between spouses
- Transfer of assets on death
- Gains on agricultural land used for farming outside municipalities
- Gains below KES 3 million from sale of a primary residence
How Kenya Capital Gains compares
Kenya’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Kenya
15%
Africa average
14.1%
Global average
13.8%
