The following table shows our current tariff on
Land Tax. Please refer to schedules of Land Tax
Law for details:
Type of Taxable Land
Rate of Land Tax
1
Residential
0.80% of the unimproved capital value.
2
Commercial
1.25 % of the unimproved capital value
3
Light
Industrial
1.25% of the unimproved capital value
4
Industrial
1.25% of the unimproved capital value
5
Others
0.80 % of the unimproved capital value
A minimum of K25.00 per annum shall be applicable if the tax calculated under this schedule falls below K25.00.
Special Charge
Description of taxable land
Tariff (or) rate
Where the taxable land consists of:
1
Residential building(s)
K100 for each residences
2
Shop(s)
and one or more residences and or commercial
building
K100 for each unit.
3
Building
that has more than one (1) level.
K100 for each level in excess of one level in the building.
4
Building
that has more than one (1) building
K100 for each building on the taxable land.
The Commission reserves the right to inspect the buildings to determine the appropriate levy, tax or charge for buildings that has several floors with several units.
