Kenya, 3 January 2026 - From 1 January 2026, Nairobi County has begun enforcing penalty charges on unpaid land rates following the expiry of the extended waiver period on 31 December 2025, marking a shift from relief measures to strict legal enforcement.
County officials say the end of the waiver signals a return to full application of the National Rating Act, with penalties and interest now accruing on all outstanding balances. The move is aimed at addressing long-standing non-compliance that has constrained the county’s revenue base.
Receiver of Revenue at Nairobi County, Tiras Njoroge, said the waiver period had been intentionally structured as a final opportunity for landowners to regularise their accounts before enforcement measures took effect.
“Once the waiver expired on 31 December 2025, any unpaid amount automatically became subject to penalties and interest as provided for under the law,” Mr Njoroge said, adding that no further extensions would be granted.
According to county data, compliance levels remain low despite repeated waivers and sensitisation campaigns.
Only about 50,000 of the approximately 250,000 registered land parcels in Nairobi are currently compliant, translating to roughly 20% of landowners meeting their obligations.
Njoroge said the persistent non-payment has created an uneven burden, with a small group of compliant ratepayers effectively subsidising services for the wider population.
“This level of non-compliance is not sustainable. Land rates are a key source of funding for essential services such as road maintenance, waste management, healthcare, and public lighting,” he said.
From January, the county has indicated it will deploy all lawful mechanisms available to recover outstanding rates.
These include enforcement actions permitted under the National Rating Act, which allows counties to pursue defaulters through legal recovery processes.
Governor Johnson Sakaja has previously linked low land rates compliance to gaps in service delivery, warning that continued defiance undermines the county’s development agenda.
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He has also hinted at tougher measures against chronic defaulters, including actions such as the clamping of buildings, should compliance fail to improve.
County officials say the repeated use of waivers over the years has had limited long-term impact, with many landowners only responding during relief periods before defaulting again once penalties resume.
The 1 January enforcement is therefore being viewed as a test of the county’s resolve to move away from cyclical amnesties toward consistent application of the law.
At the same time, the county has cautioned landowners to avoid unlicensed agents and fraudsters claiming to facilitate land rates payments.
Ratepayers have been advised to transact only through official channels, including sub-county revenue offices and the Nairobi Pay online platform.
As enforcement begins, analysts say the county’s success will depend on its ability to apply the law uniformly while maintaining transparency and fairness.
Improved compliance, they note, could significantly boost revenue and reduce reliance on emergency funding, but inconsistent enforcement could weaken public confidence.
For Nairobi County, the 1 January shift marks a decisive moment in land rates administration, as authorities attempt to balance revenue recovery, legal enforcement, and public accountability after the close of the extended waiver period.


Nairobi County Moves to Enforce Land Rates Law as Waiver Expires
Nairobi ends waiver, resumes strict enforcement of land rates law
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