Taxation for gifts (property) in Kenya

In Kenya the tax rate is 5% (capital gains tax), which may potentially apply in either of the scenarios that you have mentioned, as it is the transfer of the property that triggers the tax payment. 

For a sale, the tax would be payable on the difference between the purchase and the sales price.   I am not sure how it would be calculated on a transfer of property by gifting it. 

There was something that I saw about proposals to increase the tax rate to 12.5%, in the last budget, but don't know when this will take effect.

There are some exemptions;
-Transfer of property between spouses as part of a divorce settlement.
-A private residence if the individual owner has occupied the residence continuously for the three-year period immediately prior to the transfer.
-Disposal of property for purpose of administering the estate of a deceased person.