Capital gains tax in Kenya can be paid in installments or at the end of the tax period. The payment is initiated online by selecting capital gains tax under the income tax subhead, choosing the applicable CGT type based on the transaction, selecting self-assessment as the payment type, and either cash or cheque as the payment mode. This generates an e-slip used to make the payment through deposit at a bank or via M-Pesa using the pay bill number 572572 and the payment registration number on the e-slip as the account number.

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Payment of Capital Gains Tax (CGT)
The payment can be made in instalments, either as an advance payment or at the end of
the accounting period.

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The payment is initiated online via iTax through the following steps;
• Click on Payments;
• Select Payment Registration;

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• Select Tax head as Income tax
• Select Tax Subhead as Capital Gains Tax

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Note; Pick the CGT type depending with the nature of the transaction, that is;
• CGT1– for transfer of land and buildings by individuals & corporate bodies
• CGT1P–for transfer of land and buildings by partnerships

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• CGT2–for transfer of marketable securities by individuals &corporate bodies
• CGT2P–for transfer of marketable securities by partnerships
• CGT3–for declaration for transactions that are exempt from CGT

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• Select Payment Type as Self-Assessment
• Select Mode of Payment as either Cash or Cheque
• Submit to generate an e-slip for payment of the tax due.

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Payment is made through walk in to deposit at the bank or via mobile transaction. For
Mpesa, the Pay bill number is 572572 and the account number is the Payment
Registration Number (PRN) on the e-slip.

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The End