International Handbook of Land and Property Taxation
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International Handbook of Land and Property Taxation

  • Elgar original reference

Edited by Richard M. Bird and Enid Slack

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
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Chapter 14: Property Rates in Kenya

Roy Kelly


14 Property taxation in Kenya Roy Kelly The Republic of Kenya, which gained independence in 1963, serves as the regional hub for trade and finance in East Africa. With a population of close to 31 million, Kenya has an estimated per capita GDP of about US$1020.1 Kenya is structured as a unitary government, with the central government administered through eight provinces and 47 districts which operate under the Office of the President. The local government system consists of 175 local authorities, including the capital city of Nairobi, 43 municipalities, 63 towns and 68 counties. Role of property taxes within local authorities in Kenya2 The central government in Kenya is responsible for over 95 percent of all public revenue and expenditure decisions, leaving less than 5 percent of public expenditures decided upon by local authorities. Total annual public sector expenditures are approximately Ksh 230 billion, with the local authorities accounting for about Ksh 10 billion in FY 2001–2002. As Table 14.1 indicates, local authorities (LAs) receive 26 percent of their revenues from central government transfers and raise the remaining 74 percent from a variety of taxes, fees and charges. The major source of LA revenue is water and sewerage fees (17 percent), followed by property taxes (known as rates) (15 percent) and the single business permit (11 percent). Property rates in FY 2001–2002 provided Ksh 1.6 billion (US$21.4 million): Ksh 1.5 billion to the municipal councils and Ksh 88 million to town and county councils. Property...

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