Kenya Wealth & Property Tax
Detailed wealth & property tax rates and rules for Kenya in 2026.
Wealth Tax
Kenya does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Kenya does not have an inheritance tax or estate duty. Property transferred upon death is exempt from capital gains tax. However, stamp duty applies to the transfer of inherited property.
Top Rate
0%
Property Tax
Property rates (land rates) are levied by county governments based on the unimproved site value or area-based rates. Stamp duty applies at 2% for rural property transfers and 4% for urban property transfers. Rental income is taxed at either the resident's marginal rate or a simplified 7.5% rate for residential property owners with gross rent up to KES 15 million.
How Kenya Wealth Tax compares
Kenya does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
