Land Rates Under the National Rating Act in Kenya 2026: Nairobi's New Structure, County Compliance and What Property Owners Must Pay
The National Rating Act, 2024 took effect on 24 December 2024 and gives the 47 county governments a 24-month window to align their local rating laws. Nairobi began enforcing new land rate charges and penalties from 1 January 2026 after the waiver period expired. This article explains the new framework, the bands, the dispute mechanism and what property owners need to do.
Kenya Rental Income Tax 2026: Why the Rate Rose to 10% and How Resident and Diaspora Landlords Should Respond
The Finance Bill 2026 increases the residential rental income tax rate from 7.5% to 10% of gross rent. The Bill also introduces a 30% withholding tax on rent paid to non-resident persons. Diaspora landlords face a meaningfully different tax bill in 2026/27 and should review their property holding structures.
Understanding Stamp Duty, Capital Gains Tax, and Other Property Transaction Taxes in Kenya
Property transactions in Kenya attract multiple taxes including stamp duty at two to four percent paid by buyers, capital gains tax at 15 percent on profits paid by sellers, monthly rental income tax ...
Every Tax a Kenyan Landlord Must Pay: Rental Income Tax, CGT, Stamp Duty, and Compliance Guide
Owning rental property in Kenya comes with tax obligations that every landlord must understand and fulfill. From the monthly rental income tax to capital gains tax when you sell, stamp duty on purchas...
Understanding Stamp Duty and Capital Gains Tax on Property Transactions in Kenya
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...