Stamp Duty vs Capital Gains Tax on Property in Kenya

Updated October 12, 2026 · Published by WKA Advocates

Two taxes often confuse property buyers and sellers in Kenya.

Stamp Duty

Paid by the buyer when the transfer is registered. Rates are generally 4% in municipalities and 2% elsewhere. Read our stamp duty guide.

Capital Gains Tax

Paid by the seller on the net gain, which is the selling price less the cost of acquisition and allowable expenses. It is paid to the Kenya Revenue Authority and is usually required before the transfer can be registered.

Planning

Buyers should budget for stamp duty and fees. Sellers should keep records of purchase price and improvement costs to compute gain accurately.

Allocate Responsibilities in the Contract

Identify buyer transaction costs and seller tax responsibilities separately. Ask for assessments and tax advice where exemptions, ownership structures or disputed costs are involved.

Related Guides and Legal Support

• Conveyancing Fees in Kenya: Legal Costs for Buying & Selling Property
• Stamp Duty on Property in Kenya: Rates & How to Pay

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

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