Not a bad idea esp on the Kajiado/Machakos county side where land has cheaper prices.
Have a mortuary there too. Then the headache will be how to package your product. Do you charge one-off or charge annual maintenance? What would you do if family defaults on annual maintenance? Exhume?
It's worth consideration. Esp when you consider additional services eg morgue, catering, chapel, cremation
By the way, do counties charge maintenance for permanent graves?