CONFIG_KVM_GUEST_TIMER_FREQ is not available for the default architecture x86.
Result is shown for architecture mips

Count/Compare Timer Frequency (MHz)


Linux Kernel Configuration
└─> Kernel type
└─> Count/Compare Timer Frequency (MHz)

In linux kernel since version 3.16 (release Date: 2014-08-03)  

Set this to non-zero if building a guest kernel for KVM to skip RTC
emulation when determining guest CPU Frequency. Instead, the guest's
timer frequency is specified directly.