Capital Gains Tax Calculator

How Capital Gains Tax works on a sale in Kenya

Capital Gains Tax (CGT) is charged on the gain from disposing of a chargeable asset — property or unlisted shares, most commonly — not on the full sale price. The gain itself is simple: the amount you transfer (sell) the asset for, minus what it cost you to acquire it. Only that difference is taxed; the portion of the sale value that just returns your original cost isn't.

One category of asset is carved out entirely. Shares listed or traded on the Nairobi Securities Exchange (or another CMA-licensed exchange) have been exempt from CGT since the Finance Act 2015, so the same calculation that produces a tax bill for a property sale produces nothing at all for a listed-share sale.

The tax is charged when the asset actually changes hands — on sale, but also on some other forms of transfer — and it's the transferor (the seller) who is liable, typically accounted for through KRA's installment tax system at the point of transfer rather than at the end of the tax year. That timing detail doesn't change the arithmetic this calculator shows, but it's worth knowing that CGT is usually settled well before your annual return, not alongside it.

The rate, and the NSE exemption

Source: KRA — Capital Gains Tax, as of 21 July 2026.

Worked example: a KES 1,000,000 gain

Using the calculator's own defaults — an acquisition cost of KES 2,000,000 and a transfer value of KES 3,000,000 for a property (or unlisted share) sale — the gain is KES 1,000,000, the difference between the two. At 15%, CGT due comes to KES 150,000, leaving KES 2,850,000 of the KES 3,000,000 sale proceeds after tax. Sell the same KES 1,000,000 gain through NSE-listed shares instead, and the exemption applies in full: CGT due is KES 0, regardless of the size of the gain.

This is a starting estimate, not a final figure — it doesn't account for allowable costs such as improvements or incidental selling expenses, which would reduce the taxable gain. As with any tax position, confirm the specifics with KRA or a tax adviser before relying on the number shown.