Pay capital gains tax when you sell land or property
Kenya Revenue Authority · sources read 30 Sep 2026
If you sell land or property in Kenya, you (the seller) pay capital gains tax of 15% of your net gain. Register the payment on iTax under Income Tax, Capital Gains Tax, then pay at a KRA appointed bank by the time the transfer is registered.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- Pay by the earlier of: when you receive the full price, or when the transfer is registered to the buyer.
- Where
- Online on KRA iTax, then pay at a KRA appointed bank
Steps
- Work out your net gain: the sale price minus selling costs, minus what you paid for the property plus buying costs and improvements.
- The tax is 15% of that net gain. It is a final tax.
- Log in to iTax, go to Payments, then Payment Registration, pick tax head Income Tax and sub head Capital Gains Tax, enter the transaction details and submit.
- You get a payment slip. Take it to any KRA appointed bank and pay the tax there.
Watch out
- Transfers to your immediate family, or to a company owned 100% by you, your spouse and immediate family, are exempt from CGT.
- Selling your own home is exempt if you lived in it continuously for the 3 years before the sale.
- The payment slip expires within 30 days, so pay soon after you generate it.
Who can apply
- The seller of land or property pays, not the buyer.
- Sellers living outside Kenya also pay when the property is in Kenya.
Official sources (3)
- Capital Gains Tax kra.go.ke · read 30 Sep 2026
- About Capital Gain Tax (FAQs) kra.go.ke · read 30 Sep 2026
- iTax itax.kra.go.ke · read 30 Sep 2026