Capital Gains Tax

Capital Gains Tax:(S.3(2)(f)  & 8Th Sch-(13))

Payable by:

• Companies and individuals

Rate: 5% (S.34-1-j)

Location:

• Property situated in Kenya

Wef:

• January 2015

Exemptions:

• 8th schedule(13).
• Gains from securities listed on NSE.