KRA Capital Gains Tax (CGT) Calculator

Transaction Details

Interactive Exemption Checker

Answer these questions to see if your transaction might be exempt from CGT.

1. Is the asset a property you have lived in?

2. Have you occupied it for 3+ years before selling?

3. Is the land agricultural and under 50 acres?

Calculation Summary

Total Adjusted Cost
KSh 0.00
Net Gain / (Loss)
KSh 0.00
Capital Gains Tax Due (15%)
KSh 0.00

Allowable Costs & Documents Guide

Remember to include these costs and have the required proof:

  • Valuation fees Required: Official report and receipt from a registered valuer.
  • Legal fees Required: Lawyer's fee note and official receipt.
  • Stamp Duty paid Required: The original stamped transfer document.
  • Agent's commission Required: Agency agreement and official receipt.
  • Advertising costs Required: Invoices and receipts from the advertising platform.
  • Enhancement costs Required: Invoices, receipts, and contractor agreements for major improvements.

CGT Frequently Asked Questions

What is Capital Gains Tax (CGT) in Kenya?

Capital Gains Tax is a tax levied on the profit (or "net gain") you make when you sell a capital asset, such as property or shares. It is calculated on the difference between the selling price and the asset's original cost plus any allowable expenses.

What is the current CGT rate in Kenya for 2025?

The current CGT rate in Kenya is 15%. This rate is applied to the net gain realized from the sale of the asset.

What types of assets are subject to CGT?

The most common assets subject to CGT are land, buildings (property), and unlisted shares in a private company. Certain other assets like marketable securities may also be subject to CGT.

Are there any exemptions from Capital Gains Tax?

Yes, some transactions are exempt. These include the sale of a private residence if the owner has occupied it for at least three years, transfer of assets between spouses, and the transfer of agricultural land that is less than 50 acres. Use our Exemption Checker for guidance.

What specific costs can I deduct when calculating the net gain?

You can deduct any costs directly related to acquiring, improving, or selling the asset. This includes the original purchase price, stamp duty paid, legal fees, valuation costs, advertising expenses, and agent's commission. Our checklist feature helps you remember these.

How is the "Adjusted Cost" of an asset determined?

The Adjusted Cost is the total of: (1) The original price you paid for the asset, (2) Any money you spent enhancing or improving its value (e.g., renovations), and (3) Any incidental costs related to the purchase or sale (like legal fees).

When is the CGT payment due to KRA after selling an asset?

CGT is due on or before the 20th day of the month following the month in which the sale occurred. You must declare the gain and make the payment via the KRA iTax portal.

Do I have to pay CGT if I sell the asset at a loss?

No, CGT is only payable on a net gain. If your total adjusted costs are higher than your selling price, you have made a capital loss, and no tax is due. However, you are still required by law to declare the transaction to KRA.

Is the process for CGT on shares different from property?

The calculation principle is the same (Sale Price - Adjusted Cost), but the documentation required for proof of cost may differ. For shares, this would include share certificates and proof of payment, while for property it would include title deeds and transfer documents.

What are the penalties for late payment or non-declaration of CGT?

The penalty for late payment of CGT is 5% of the tax due, plus a late payment interest of 1% per month on the unpaid tax. There are also significant penalties for failing to declare the transaction altogether.