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OVERVIEW OF CAPITAL GAINS TAX IN KENYA

Income derived from transfer of property is subject to income tax pursuant to the provisions of the Income Tax Act Cap 470 Laws of Kenya (“the ITA”). Where the property is deemed to have been acquired and held for investment purposes, the gain arising from selling the said property is treated as a capital gain and is subject to CGT pursuant to section 3(2)(f) of the ITA. <...

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