Capital gains tax calculator Kenya

Updated 12 November 2026

This free calculator estimates Kenya’s capital gains tax (CGT) on a property or other taxable transfer, using the Kenya Revenue Authority’s published formula and the 15% rate. Enter the sale proceeds, the costs you can deduct, and the tool shows the net gain and the tax. The figures follow KRA’s Capital Gains Tax page, checked on 12 November 2026.

The seller’s capital gains tax is separate from conveyancing legal fees. Estimate those fees with the property legal fees calculator.

How to use the capital gains tax calculator

Start with the transfer value, which is usually the sale price or other proceeds KRA treats as the transfer value. Subtract incidental costs of the sale, such as legal fees, valuation and advertising to find a buyer. Then build the adjusted cost: what you paid to buy or build the property, incidental costs of that purchase, and money later spent on enhancements. KRA also lists loan or mortgage interest as an allowable expense, so that has its own box. The net gain is the net transfer value minus the adjusted cost. Tax is 15% of that gain when the gain is positive.

Worked example: you sell land for KSh 15,000,000, spend KSh 200,000 on transfer costs, bought it for KSh 8,000,000, spent KSh 100,000 on purchase costs and KSh 500,000 on improvements, and have no allowable mortgage interest in the computation. The net transfer value is KSh 14,800,000, the adjusted cost is KSh 8,600,000, the net gain is KSh 6,200,000, and 15% tax is KSh 930,000.

If the transfer is one KRA lists as exempt, choose that option. The tool then shows KSh 0 and lists the common exemptions so you can check whether yours actually qualifies. Do not treat an exemption as confirmed until KRA or iTax says so.

What KRA taxes, and what it does not

CGT is a final tax at 15% of the net gain on a transfer of property situated in Kenya. The tax point is the transfer, and the person who transfers the property (the seller) declares and pays it. The due date is the earlier of receiving the full purchase price or registration of the transfer instrument. You start payment on iTax at itax.kra.go.ke, then pay with the slip at an appointed bank; KRA says the slip expires in 30 days.

KRA’s published exemptions include income already taxed (for example some property dealing), a company issuing its own shares, a transfer only to secure or release a loan, a transfer by a personal representative to a beneficiary of a deceased person’s estate, transfers between spouses or former spouses as part of a genuine separation, transfers to immediate family, a transfer to a company wholly owned by spouses or immediate family, a private residence that the owner occupied continuously for the three years immediately before the transfer, and some intra-group restructures that have lasted at least 24 months and do not pass property to a third party.

This page is a computation aid, not tax advice and not a substitute for iTax or a tax agent. Benefits, compensation and insurance proceeds can also affect the transfer value in ways a simple sale box cannot capture. If there is no gain on the figures you entered, the estimated tax is zero, but you may still need to declare the transfer.

For the related government charge when you buy land, use our land transfer cost calculator, which applies the official stamp duty rates, and the stamp duty rates guide. Other tax tools sit on the tax calculators hub, including the rental income tax calculator and the PAYE calculator. The capital gains tax guide explains the filing steps in more detail.

Frequently asked questions

What is the capital gains tax rate in Kenya?

15% of the net gain, according to KRA. It is a final tax, so that gain is not taxed again as ordinary income after you pay the 15%.

How is the net gain calculated?

KRA’s formula is: net gain equals the transfer value minus incidental costs on transfer, minus the adjusted cost. The adjusted cost is the acquisition or construction cost, plus incidental costs on acquisition, plus enhancement costs. Allowable expenses listed by KRA also include mortgage interest, legal fees, valuation and advertising.

Is a family home exempt?

KRA exempts a private residence if the individual owner occupied it continuously for the three years immediately before the transfer. Other family transfers, for example to a spouse or to immediate family, have their own exemption lines. Confirm yours with KRA before you skip the tax.

When do I have to pay?

On the earlier of the day you receive the full purchase price and the day the transfer is registered in favour of the buyer. Start the payment on iTax.

Sources

• Kenya Revenue Authority, Capital Gains Tax page, including the 15% rate, the net gain formula, allowable expenses, exemptions and due date, checked on 12 November 2026: kra.go.ke/individual/filing-paying/types-of-taxes/capital-gains-tax

Related tools and guides

• Capital gains tax in Kenya: a practical guide
• Land transfer cost calculator Kenya
• Stamp duty in Kenya: rates and how to pay
• Tax calculators Kenya
• All free Business Radar tools