The Finance Bill 2026 widens the scope of capital gains tax to include the alienation of shares by non-residents where the underlying value derives from Kenya, or where the transaction results in a change of group membership of a Kenyan-resident company. The change has significant implications for diaspora investors and cross-border deal structures.
Property transactions in Kenya attract significant taxes including stamp duty (2-4% paid by buyers) and capital gains tax (15% on profits paid by sellers). Understanding these taxes, along with recurr...
Cookies on this site
We use cookies to keep this site running and, with your consent, to understand how visitors use it. You can change your choice anytime in our Cookie Notice.