21. Is there a limit on in-kind donations to political parties?

PART IV (35), Financing of Political Parties Act, 2015, ammended in 2016

35. (1) The value of any donation in the form of a gift to the Value of donation.
political party, other than money, shall be taken to be the cost price
to the donor of the gift or property in question.
(2) Where, however, any gift to the political party, is such that:
(a) any money or other property is transferred to the
political party, pursuant to any transaction or
arrangement involving the provision by or on behalf of
the political party, of any property, services or
facilities or other consideration of monetary value; and

(b) the total value in monetary terms of the consideration
so provided by or on behalf of the political party, is
less than the amount transferred to the political party
14 [CAP. 544. FINANCING OF POLITICAL PARTIES
or, as the case may be, the cost to the transferor of the
property transferred, the value of the donation shall be
taken to be the difference between:
(i) the amount of money or cost to the transferor of
the property in question; and
(ii) the total value in monetary terms of the
consideration provided by or on behalf of the
political party.
(3) The value of any donation or services made by way of any
sponsorship provided in relation to the political party shall be taken
to be the amount of the money or, as the case may be, the cost to the
donor of the property transferred as a donation; and accordingly
any value in monetary terms of any benefit conferred on the person
providing the sponsorship in question shall be disregarded.
(4) The value of any donation consisting of the provision,
otherwise than on commercial terms, of any property, services,
loans or facilities for the use or benefit of the political party, shall
be taken to be the amount representing the difference between:
(a) the total value in monetary terms of the cost to the
donor in respect of the provision of the property,
services or facilities; and
(b) the total value in monetary terms of the consideration,
if any, actually so provided by or on behalf of the
political party.

The cost is calculated based on legal provisions.