Capital Gains Tax Calculator (Kenya, 2026)
By Nash Thuo · Updated June 2026
Selling land, a house or shares? Capital Gains Tax takes 15% of your profit. Enter your figures to see exactly what you owe KRA and what you keep.
Work out your Capital Gains Tax
Work out the Capital Gains Tax (15%) you owe KRA when you sell property, land or unquoted shares in Kenya.
Allowable costs include what you spent improving the property, plus legal fees, stamp duty and agent commissions on both buying and selling. These reduce the taxable gain.
| Sale price | — |
| Less what you paid | — |
| Less allowable costs | — |
| Net gain | — |
| CGT at 15% | — |
| You keep after CGT | — |
CGT is a final tax, paid by the seller before the transfer registers. Reinvest what is left in a money market fund at around 9% a year so the proceeds keep working for you.
Capital Gains Tax in Kenya is 15% of the net gain on transferring property, land or unquoted shares, effective since 1 January 2023. The seller pays it to KRA on iTax before the transfer is registered. Your main home (lived in for at least three years) and transfers by inheritance or to immediate family are exempt. If the sale makes a loss, no CGT is due.
How Capital Gains Tax works in Kenya
CGT is a tax on the profit you make when you transfer property, land or unquoted shares, not on the full sale price. The rate is 15% of the net gain, up from 5% before January 2023. The seller pays it to KRA on iTax before the transfer can be registered.
The net gain is worked out like this:
| Sale or transfer price | What the buyer pays you |
| Less: acquisition cost | What you originally paid for it |
| Less: allowable costs | Improvements, legal fees, stamp duty, agent commissions |
| = Net gain | Taxed at 15% |
A worked example
Say you bought a plot for KES 5 million, spent KES 600,000 on legal fees, stamp duty and improvements, and later sold it for KES 8 million. Your net gain is 8,000,000 minus 5,000,000 minus 600,000, which is KES 2,400,000. The CGT at 15% is KES 360,000, leaving you with KES 7,640,000.
When you do not pay CGT
Some transfers are exempt, which is why keeping good records matters:
- Your main home, if you owned and lived in it for at least three continuous years.
- Inheritance and transfers to immediate family members.
- A sale at a loss, where there is no gain to tax.
Remember that buying property also carries stamp duty, which the buyer pays. The two taxes hit different sides of the deal.
Make the proceeds work
After CGT, you still hold most of the gain. Rather than let a large sum sit idle, put it into a money market fund earning around 9% a year while you decide your next move. See how fast it grows with the money market fund calculator.
Frequently Asked Questions
How much is Capital Gains Tax in Kenya?
Capital Gains Tax is 15% of the net gain when you transfer property, land or unquoted shares. The rate rose from 5% to 15% on 1 January 2023. On a net gain of KES 2 million, the CGT is KES 300,000.
How is the net gain calculated for CGT?
Net gain is the sale price minus what you paid for the asset and minus your allowable costs. Allowable costs include improvements you made, plus legal fees, stamp duty and agent commissions on both buying and selling.
Who pays Capital Gains Tax, the buyer or the seller?
The seller (transferor) pays CGT in Kenya. It is paid to KRA through iTax before the transfer is registered, and it is a final tax, so the gain is not taxed again.
Is the sale of my main home exempt from CGT?
Yes. Your private residence is exempt from CGT if you owned and lived in it for at least three continuous years before the sale. Transfers by inheritance or to immediate family are also exempt.
Do I pay CGT if I sell at a loss?
No. CGT only applies to a gain. If you sell for less than your purchase price plus costs, there is no gain and no CGT is due.
Is this CGT calculator free?
Yes, it is completely free and ad-free. It uses Kenya's current 15% Capital Gains Tax rate.