Nairobi City County, under Nairobi Governor Johnson Sakaja, has extended its land rates waiver after an unexpected surge of landowners visiting City Hall and sub-county service centres ahead of the initial deadline.
The county has extended its land rates waiver to January 9, which was initially set to expire on December 31, and county officials, including Receiver of Revenue Tiras Njoroge, have warned that defaulters would face penalties under the National Rating Act.
“Nairobi City County has extended the ongoing land rates waiver period to January 9 following an unprecedented surge of landowners flocking to City Hall and sub-county customer service centres ahead of the initial December 31 deadline,” confirmed a local TV station.
This extension follows a high number of landowners seeking to regularise their accounts, prompting the county to provide additional time for compliance.
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Nairobi County officials had earlier stressed that the festive waiver was the final relief window, aimed at ensuring all landowners contributed fairly to essential services such as roads, waste management, health services, and public lighting.
Sakaja Grants Full Waiver on Land Rate Penalties and Interest
Sakaja announced a 100 per cent waiver on penalties and interest accrued on land rates, provided the principal amount is paid in full between December 15 and December 31, 2025.
The directive, published in a special issue of the Kenya Gazette dated December 16, 2025, under Gazette Notice No. 18368, is anchored in the Nairobi City County Tax Waivers Administration Act, 2013, and the Public Finance Management Act, 2012.
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According to the notice, the waiver period runs from December 15 to December 31, 2025.
“In exercise of the powers conferred by section 5 (2) (a) of the Nairobi City County Tax Waivers Administration Act, 2013, the County Executive Committee Member for Finance and Economic Planning in concurrence with the Governor, Nairobi City County, grants 100% waiver of penalties and interest on land rates if the principal is paid in full from the 15th December, 2025 to the 31st December, 2025.”
During this window, property owners who settle their outstanding principal land rates will not be required to pay any penalties or interest that may have accumulated.
This move is expected to ease the financial burden on ratepayers while enabling the county to recover significant arrears before the close of the financial year.
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