What is the stamp duty rate on property in Kenya?

Stamp duty is 4% of the value for land and buildings within a municipality or town, and 2% for property in a rural area. The rate is set by the Stamp Duty Act and collected by the KRA on the higher of the purchase price or the government valuer's figure.

Is stamp duty charged on share transfers?

Yes. The transfer of shares in an unlisted company attracts stamp duty at 1% of the value of the shares. Transfers of shares listed on the Nairobi Securities Exchange are exempt from stamp duty.

Are there any stamp duty exemptions in Kenya?

Transfers under the government's affordable housing scheme are exempt, as are first transfers of property by certain registered schemes and transfers between spouses. Family transfers and property used to secure a loan can also qualify for relief.

Who pays the stamp duty, buyer or seller?

The buyer (transferee) is responsible for paying stamp duty in Kenya. It must be paid before the transfer can be registered, and the duty is assessed on the government valuation, not just the agreed price.

Does this calculator store my data?

No. Everything is calculated locally in your browser and nothing is uploaded, so your property figures stay private.

Kenya Stamp Duty / Transfer Tax Calculator

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This Kenya stamp duty calculator estimates the transfer tax payable to the KRA when you buy land, a building, or unlisted shares in Kenya.

How it works

Stamp duty on immovable property is a flat percentage of the dutiable value — the higher of the agreed price or the government valuer’s assessment:

4% for land and buildings within a city, municipality or town
2% for land and buildings in a rural area

Share transfers in an unlisted company are charged at 1% of the share value. Transfers of shares listed on the Nairobi Securities Exchange are exempt.

The duty is value × rate. If an exemption applies — for example a property bought under the affordable-housing scheme — the duty is zero.

Example

Buying a KES 8,000,000 apartment in Nairobi (urban) gives 8,000,000 × 4% = KES 320,000 in stamp duty. The same value in a rural area would be 8,000,000 × 2% = KES 160,000.

Notes

The KRA assesses duty on the government valuation, which can exceed your purchase price — budget for the higher figure.
Stamp duty must be paid before registration of the transfer at the Lands Registry.
This is an estimate of the headline duty only; legal fees, valuation fees and registration charges are separate.