Capital Gains Tax (CGT) is a tax chargeable on the whole of a gain that accrues to a company or an individual on or after 1st January, 2015 on the transfer of property situated in Kenya, whether or not the property was acquired before 1st January, 2015. CGT rate is 5% which is final and cannot be offset against any other tax.

Property for purposes of CGT means   land, buildings and marketable securities

Eight Schedule of the income tax act