Stamp Duty on Property in Kenya: Rates & How to Pay

Plan stamp duty for a Kenyan property purchase. Understand valuation, payment records, exemptions and how tax costs fit into your conveyancing budget.

What Is Stamp Duty?

Stamp duty is a tax on legal documents, including transfers of land and buildings. It is paid by the buyer and is a condition for registering the transfer.

Current Rates for Property Transfers

Location of property	Typical rate
Within a municipality or city	4% of the property value
Elsewhere (rural areas)	2% of the property value

Duty is based on the higher of the agreed price or the Government valuation. Lease and charge documents attract different rates depending on their term and amount. Rates can change through Finance Acts, so we confirm them at the time of your transaction.

How and When It Is Paid

Once the valuation is done, duty is assessed and paid through the Kenya Revenue Authority’s systems. Duty should be paid within the period set by the Stamp Duty Act after signing, to avoid penalties and interest.

Other Costs and Taxes

Capital gains tax: paid by the seller on the net gain from the sale.
Registration and search fees at the lands registry.
Valuation fee payable to the Government valuer.
Legal fees under the Advocates Remuneration Order. See conveyancing fees.
Land Control Board fees for agricultural land.

Exemptions and Reliefs

Some transfers, such as certain transfers between spouses, family or on succession, may qualify for relief. Ask us whether your transaction does.

Need a conveyancing lawyer in Kenya? Call +254 798 035 580 or email info@wka.co.ke to speak to WKA Advocates, or book online.

This page is general information for readers in Kenya and is not legal advice. Laws, rates and procedures change, so confirm the current position with an advocate before you act.

Budget Using the Assessment for Your Transaction

Do not rely only on the advertised price or a generic calculator. Ask your advocate to explain the valuation basis, applicable assessment and whether any exemption needs separate evidence or approval. Retain the assessment and proof of payment in your completion file.

Separate Buyer Costs from Seller Taxes

Stamp duty, legal fees and registration expenses should be itemised separately from the seller’s tax responsibilities. Confirm who pays each cost in the agreement. If an exemption is claimed, establish the conditions and supporting documents before assuming that the transaction qualifies.

Compare stamp duty and capital gains tax and check the conveyancing budget guide.

For wider support, explore Real estate and conveyancing advice on the official WKA Advocates website, or contact our Nairobi team with your transaction details.