Stamp duty is one of the largest transaction costs a property buyer may face in Kenya.
The State Department for Lands currently lists stamp duty of 2% or 4% of the property value as part of the land-transfer charges.
See the current government transfer page at lands.go.ke/land-transfers.
What does 2% or 4% mean in shillings?
For a property valued at KES 2 million:
- 2% = KES 40,000
- 4% = KES 80,000
For KES 5 million:
- 2% = KES 100,000
- 4% = KES 200,000
For KES 10 million:
- 2% = KES 200,000
- 4% = KES 400,000
This is why stamp duty should be part of the budget before a buyer signs, not discovered near completion.
Which rate applies?
Government guidance distinguishes between the applicable 2% and 4% rates based on the property and location.
Because classifications and the valuation used in a particular transaction matter, confirm the assessment for the actual property instead of relying on a generic online calculator.
Is stamp duty based on the asking price?
Do not assume so.
Property transfers involve valuation for stamp-duty purposes. The amount assessed can therefore depend on the official value used for the transfer, not simply the number written in an advertisement.
Where does stamp duty fit in the transfer?
A typical purchase may involve:
- agreement and due diligence
- preparation of transfer documents
- any necessary consents and clearances
- valuation
- stamp duty assessment and payment
- lodging the transfer for registration
The State Department for Lands lists the stamp duty receipt among the documents required for a transfer.
Stamp duty is not the only transfer cost
Also budget for:
- legal fees
- search and due diligence costs
- survey work where needed
- registration charges
- title fee
- consent or clearance costs where applicable
See our full breakdown of land transfer costs in Kenya.
Before paying
Use the current assessment and official payment process for the transaction.
Property tax and transfer procedures change over time. An old blog post, agent estimate or screenshot should not override the current government assessment.