Stamp duty in Kenya is a transaction tax levied on land and property transfers, administered by the Kenya Revenue Authority (KRA) under the Stamp Duty Act (Cap. 480 of the Laws of Kenya). It is payable by the buyer before a transfer instrument can be franked (stamped) by the Collector of Stamp Duty and submitted for registration at the Land Registry. Payment is made through the KRA iTax portal, and the stamped documents are then processed at the Ministry of Lands’ registration offices.
Stamp Duty Fee Summary Table
| Property Type | Stamp Duty Rate | Notes |
|---|---|---|
| Urban / municipal land (leasehold or freehold) | 4% of property value | Applies to properties within designated cities and municipalities |
| Rural / non-municipal land (freehold) | 2% of property value | Applies to land outside cities and municipalities |
| Leasehold within municipality | 4% of property value | Standard urban rate |
| Leasehold outside municipality | 2% of property value | Standard rural rate |
| Transfer between spouses | 0% (exempt) | Certain transfers between married couples are stamp duty exempt |
| Transfer to charitable organisations | 0% (exempt) | Subject to meeting qualifying criteria |
As of April 2024, the Ministry of Lands issued a directive to all land registrars confirming that the 4% stamp duty rate applies to all land transfers within designated towns and municipalities.
Calculation and Payment Process
A government-appointed valuer determines the market value of the property before stamp duty is calculated. The buyer pays the applicable percentage of that assessed value through KRA iTax, receives a payment confirmation, and then submits the payment evidence together with the transfer documents to the Ministry of Lands for franking. Unfranked documents cannot be registered, and an unregistered transfer is not legally effective in Kenya.
Key Notes
Stamp duty is in addition to other land transfer costs such as consent fees, land rates clearance, land rent clearance, land search fees, and advocate’s conveyancing fees (set under the Advocates Remuneration Order, 2014). A typical urban property purchase in Nairobi incurs stamp duty plus conveyancing legal fees that together often total 5–8% of the property purchase price.
Note: All fees cited in this guide are sourced from officially published gazette notices, regulatory body websites, and government-managed investment portals current at the time of writing. Immigration fees reflect the 2024 gazette revisions effective March–April 2024, with further Class I amendments from December 2024. KEBS standardization fees reflect KIMS-published and FAQ-published rates. Stamp duty and land consent fees reflect rates confirmed under Ministry of Lands directives and the KenInvest eProcedures portal. Always confirm the latest applicable amounts directly with the relevant regulatory authority or a licensed professional before making payment.
