Calculate the stamp duty payable when buying, transferring, or leasing property in Kenya. Rates vary by property type — residential and commercial at 4%, agricultural land at 2%, and leases at 1% of rent reserved.
How Is Stamp Duty Calculated in Kenya?
Stamp duty in Kenya is a fixed percentage of a property's purchase price or government-assessed market value, whichever is higher, charged once under the Stamp Duty Act before the Ministry of Lands will register a transfer.
What Is the Stamp Duty Rate for Residential Property in Kenya?
Residential property within a municipality or urban council area attracts stamp duty of 4% of the purchase price or market value, whichever is higher, payable to KRA before registration.
What Is the Stamp Duty Rate for Agricultural Land in Kenya?
Agricultural land located outside a municipality or urban council area attracts a reduced stamp duty rate of 2% of its value, reflecting its classification as rural rather than urban property.
What Is the Stamp Duty Rate for a Lease in Kenya?
A lease attracts stamp duty of 1% of the average annual rent reserved over its term, calculated separately from the rate charged on an outright property purchase.
Who Pays Stamp Duty, the Buyer or the Seller?
The buyer pays stamp duty in a Kenyan property transaction, since KRA must confirm payment of the duty before the Ministry of Lands will register the transfer into the buyer's name.
When Is Stamp Duty Paid in a Property Transaction?
Stamp duty is paid after the sale agreement is signed and a valuation is obtained, but before the transfer instrument is presented for registration — typically assessed and paid through KRA's iTax system.
How Do I Use the Stamp Duty Calculator?
Select the property type — residential, agricultural, commercial, or lease — enter the purchase price or market value, whichever is higher, and the calculator applies the matching KRA rate to show the duty payable and your total transaction cost.
Verify with KRA: This calculator applies the rates published under the Stamp Duty Act as summarized by KRA. Government valuations, exemptions (e.g. transfers between spouses, or transmissions on death), and rate changes can affect your actual bill, so confirm the exact figure via KRA's stamp duty guidance or your instructed advocate before relying on it for a transaction.
What is the stamp duty rate on residential property in Kenya?
Stamp duty on residential property in Kenya is 4% of the purchase price or market value, whichever is higher.
What is the stamp duty rate for commercial property in Kenya?
Commercial and industrial property in a municipality or urban area attracts the same 4% stamp duty rate as urban residential property, calculated on the purchase price or market value, whichever is higher.
Is stamp duty charged on the purchase price or the government valuation?
Stamp duty is charged on whichever figure is higher between the buyer's purchase price and the government-assessed market value from a registered valuer, so under-declaring the purchase price does not reduce the duty owed.
Are there any exemptions from stamp duty in Kenya?
Yes. Transfers between spouses, transmissions to a sole beneficiary on death, and certain first-allotment or affordable housing transactions may be exempt or charged a nominal duty — confirm eligibility with KRA before assuming an exemption applies.