From January 1, 2025, landowners in Nairobi will begin paying new land rates aligned with updated property values. The rates, ranging from Sh2,560 to Sh4,800 annually, are calculated based on land size and value, with residential, commercial, and agricultural properties taxed at 0.115% of their value.
For properties under 0.1 hectares, the rate is Sh2,560, while those between 0.1 and 0.2 hectares will pay Sh3,200. Plots ranging from 0.2 to 0.4 hectares will incur Sh4,000, and parcels exceeding 0.4 hectares are charged Sh4,800.
To address discrepancies, property owners will pay the 2022 rates if the revised amounts are lower. If the new rates are more than double the 2022 rates, owners will pay double the previous amount as guided by the 2019 draft valuation roll.
Property owners with unvalued or omitted land have been urged to contact the Chief Valuer at City Hall, while sectional title holders must open individual rates accounts. Those with disputes or objections will continue paying the old rates until resolved by the Valuation Court.
These changes, detailed in a November 29 notice signed by Patrick Mbogo, Nairobi County’s Executive for Built Environment and Urban Planning, aim to enhance transparency and revenue collection. Land rates are Nairobi’s top own-source revenue stream, contributing 25% of the county’s revenue, alongside parking fees, business permits, building permits, and other streams.
Earlier this year, Governor Sakaja extended a penalty waiver for late land rate payments, emphasizing a commitment to ease the transition to the updated system.
