Land Rates in Kenya: Complete 2025 Guide
Everything You Need to Know About Property Rates Calculation, Payment, and Exemptions
Understanding Land Rates in Kenya
Land rates are annual taxes levied by county governments on all parcels of land within their jurisdictions. These rates fund essential public services like roads, waste management, street lighting, and other community infrastructure.
Whether you own residential, commercial, or agricultural land in Kenya, understanding land rates is crucial to proper property management and avoiding legal complications. This comprehensive guide covers everything you need to know about land rates in Kenya for 2025.
How Land Rates Are Calculated
Land rates in Kenya are typically calculated as a percentage of your property's value or as a fixed amount based on land size, depending on the county's valuation system.
Nairobi County Rates (2025)
Nairobi County has implemented a new rate structure starting January 2025:
| Land Size | Annual Rate |
|---|---|
| Under 0.1 hectares | KSh 2,560 |
| 0.1 - 0.2 hectares | KSh 3,200 |
| 0.2 - 0.4 hectares | KSh 4,000 |
| Over 0.4 hectares | KSh 4,800 |
| Residential, commercial, agricultural (value-based) | 0.115% of property value |
Other Counties
Other counties have different rate structures. For example:
- Machakos County has its own valuation roll published in March 2025
- Kajiado County published fixed rates in their Finance Act 2023, with updates expected following the National Rating Act 2024
- Each county government determines its own rates based on local requirements
How to Pay Land Rates
Kenyan county governments offer multiple payment options for land rates:
Online Payment
The most convenient method through county portals or eCitizen platform. Nairobi County uses Nairobi Pay, while Machakos uses MachaPay.
Bank Deposit
Make payments directly to county bank accounts through interbank transfers or direct deposit.
County Offices
Traditional payment at county cash offices, where you receive immediate receipt confirmation.
Online Payment Process
- Register on your county's e-payment portal or eCitizen
- Navigate to the land rates payment section
- Enter your title deed number and property details
- Verify the amount due
- Make payment via M-Pesa, debit card, or credit card
- Download and print the payment confirmation receipt
Land Rates for Apartment Owners
The Sectional Properties Act 2020 and National Rating Act 2024 have clarified land rate responsibilities for apartment owners:
- Each apartment unit owner is directly responsible for their proportionate share of land rates
- Developers and management companies are absolved of this responsibility once sectional titles are registered
- Rates are calculated based on the unit value plus the owner's share of common areas
- Common areas themselves are not rated separately
Exemptions and Remissions
Certain properties are exempt from land rates under the National Rating Act 2024:
- Freehold agricultural land
- Public-purpose land (churches, cemeteries, public schools, hospitals, museums, dams)
- Partial exemptions for places of worship with profit-making sections (only worship space exempted)
Applying for Relief
Property owners can apply for remission (relief) from land rates under reasonable circumstances:
- Applications must be submitted before or within 14 days after the due date
- Counties must respond within 30 days
- Relief may include discounts or waiver of penalties
Enforcement and Consequences
County governments have strengthened enforcement mechanisms under the National Rating Act 2024:
Penalties
Defaulters face penalties based on the current Central Bank interest rate
Legal Action
Counties can sue to recover debts, place charges on properties, or appoint receivers
Property Auction
In extreme cases, counties can auction properties at market value to recover unpaid rates
Additionally, counties may refuse to provide services like business permits or approvals until land rates are current.
Frequently Asked Questions
Land rates are taxes levied by county governments on the capital value of properties to fund local services. Land rent is paid to the national government for leasehold properties only. Both require clearance certificates as proof of payment.
You can pay Nairobi land rates through the eCitizen platform or Nairobi County's online portal. Register an account, enter your title details, and make payment via M-Pesa, debit card, or credit card. The system generates a payment receipt immediately.
County governments can impose penalties based on Central Bank interest rates, deny county services, place a charge on your property, or eventually auction it to recover unpaid rates. Recent legislation has strengthened enforcement mechanisms.
Yes, exemptions include freehold agricultural land, public-purpose land (churches, cemeteries, public schools, hospitals, museums), and dams. Partial exemptions may apply to certain properties at the county government's discretion.
The National Rating Act 2024 requires county governments to revalue properties at least every five years to ensure rates reflect current market values. Property owners should check their county's valuation roll for updated assessments.
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This guide was compiled from the following official sources:
Please note that land rate policies may change. Always verify current rates with your local county government office.