Real Estate Taxes in Kenya: What Every Landlord Needs to Know

Navigating the Kenya Revenue Authority (KRA) requirements is critical for any serious investor. In 2025, enforcement has become strictly digital.

1. Stamp Duty

4% for urban properties and 2% for rural properties. This is a one-time cost during purchase.

2. Capital Gains Tax (CGT)

Following the recent adjustments, CGT is now 15% on the profit made from the sale of a property.

3. Monthly Rental Income Tax

Landlords earning between Ksh 288,000 and Ksh 15 million per year are subject to a simplified tax rate of 7.5% on gross rent.