What is the Kenya capital gains tax rate in 2026?

The general capital gains tax rate is 15% of the net gain. The 15% rate has applied since 1 January 2023.

How is Kenya capital gain calculated?

Start with transfer value, subtract incidental transfer costs to get net transfer value, then subtract adjusted cost. Adjusted cost can include acquisition, incidental acquisition, enhancement and preservation costs supported by records.

Does this calculator decide whether a CGT exemption applies?

No. Exemptions have conditions and evidence requirements. The calculator applies zero tax only when the user separately confirms that an exemption has been established.

Kenya Capital Gains Tax Calculator 2026

Q: When is Kenya CGT due?

The current Income Tax Act states that the due date is the earlier of receipt of the full purchase price or registration of the transfer.

Estimate Kenya CGT with the formula and evidence in view.

Calculate 15% capital gains tax from net transfer value and adjusted cost. The tool does not guess whether a statutory exemption applies—you must confirm that separately.

15% since 1 Jan 2023Reviewed 22 Jul 2026Local calculationTXT summary

Disposal and cost evidence

Use documented Kenyan shilling amounts. Do not deduct the same expense twice.

Transfer value (KSh)Money or money's worth received for the transfer.

Incidental transfer costs (KSh)Documented costs directly connected with making the transfer.

Acquisition cost (KSh)

Incidental acquisition costs (KSh)

Enhancement costs (KSh)Qualifying expenditure that enhanced or preserved the property.

Title preservation or defence costs (KSh)

I am claiming a statutory exemptionExamples can include qualifying licensed-exchange securities, a qualifying occupied private residence, qualifying low-value or agricultural land, and specified family or estate transfers. Conditions matter. I understand this is a planning estimateThe model covers the general 15% formula. It does not determine market value, related-party value, treaty position, business-income treatment, indirect transfers or exemption eligibility.

What the formula includes

Net transfer value: transfer value less incidental transfer costs.
Adjusted cost: acquisition, incidental acquisition, enhancement and preservation costs supported by evidence.
Tax: 15% of a positive taxable gain, unless a confirmed exemption is applied.

Exemptions need evidence

KRA lists multiple exemptions and exclusions. Their conditions cannot be inferred from six amount fields. Check the law and KRA guidance before selecting the exemption confirmation.

Private by default

Your amounts stay in this browser. The calculator makes no API request and stores nothing. Copy or download only the summary you choose.

Kenya CGT method, tax point and scope

Kenya's general capital gains tax rate is 15% of the net gain, effective from 1 January 2023. The transferor pays the tax. A gain can arise on property situated in Kenya, including some direct and indirect share disposals described in the Eighth Schedule.

The current statutory computation separates net transfer value from adjusted cost. This calculator therefore shows incidental transfer costs separately from acquisition, enhancement and preservation costs. It does not substitute a 1 January 2015 market value automatically for older property.

For property under Part I of the Eighth Schedule, the current Act states the due date is the earlier of receipt of the full purchase price or registration of the transfer. KRA's public FAQ describes the tax point as registration. Because transaction facts and portal instructions can differ, verify the live filing and payment step before completion.

Official sources

Frequently asked questions

What is the Kenya CGT rate in 2026?

The general rate is 15% of the net gain. It has applied since 1 January 2023.

Are all listed shares automatically exempt?

No broad assumption should be made from the word “listed.” KRA describes an exemption for securities traded on a securities exchange licensed by the Capital Markets Authority. Confirm the exchange, transaction and current conditions.

Can this calculator prove a private-residence exemption?

No. Occupation periods, ownership, land size and other statutory provisos require evidence. The tool only applies zero tax after you explicitly confirm eligibility.

Does the calculator create a PDF or file a return?

No. It provides a local TXT planning summary only. It does not create a tax PDF, sign in to iTax, file, pay or produce a KRA assessment.

Sources and verification

Inputs: transfer value, transfer costs, acquisition and related adjusted-cost evidence, plus explicit exemption confirmation.

Method: net transfer value minus adjusted cost, floored at zero, then 15% unless a user-confirmed exemption is applied.

Limitations: no valuation, legal eligibility, indirect-transfer, treaty, dealer-income, filing or payment determination.

Test cases: standard gain, loss, confirmed and unconfirmed exemptions, decimal inputs and invalid values.

History: rate effective 1 January 2023; formula and source wording reviewed 22 July 2026.

Planning estimate only; not tax or legal advice and not an official KRA assessment.

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