Kenya Stamp Duty Calculator 2026 — Property Transfer Tax
Stamp duty at a glance (2026)
| Property location | Stamp duty rate | On KES 10M | On KES 30M |
|---|---|---|---|
| Urban (within a city or municipality) | 4% | KES 400,000 | KES 1,200,000 |
| Rural (outside municipalities) | 2% | KES 200,000 | KES 600,000 |
How to work out your stamp duty: multiply the property value by the rate for its location. For example, a KES 15,000,000 apartment in Nairobi (urban, 4%) attracts stamp duty of KES 600,000. Stamp duty is collected by the Kenya Revenue Authority (KRA) and is payable by the buyer. Use the figures above as a quick guide, then confirm the exact amount with your advocate.
Calculate stamp duty on your Kenya property purchase instantly. Enter the property value below to see your stamp duty, legal fees and total transaction cost estimate for 2026.
Kenya Stamp Duty Calculator
What Is Stamp Duty in Kenya?
Stamp duty is a government tax levied on the transfer of property in Kenya. It is paid to the Kenya Revenue Authority (KRA) via the eCitizen portal before the title deed can be transferred to the buyer’s name. It is a one-time cost, not an annual tax.
Stamp Duty Rates in Kenya (2026)
| Property Location | Stamp Duty Rate |
|---|---|
| Urban areas (Nairobi, Mombasa, Kisumu and other gazetted municipalities) | 4% of the higher of purchase price or market value |
| Rural / agricultural land | 2% of the higher of purchase price or market value |
Important: Stamp duty is calculated on the higher of the agreed purchase price OR the government’s assessed market value. If you buy a property at below-market price, the KRA uses the government valuation — not the contract price.
Who Pays Stamp Duty in Kenya?
In Kenya, the buyer pays stamp duty — not the seller. It is a buyer’s transaction cost and must be budgeted for in addition to the purchase price. Your advocate will arrange payment on your behalf through the KRA eCitizen system.
Stamp Duty Exemptions
Certain transactions may be exempt from or attract reduced stamp duty:
- Transfers between spouses — may attract reduced duty; confirm with KRA
- First-time homebuyer affordable housing — Kenya’s Affordable Housing Act (2023) provides stamp duty relief for qualifying buyers of affordable housing units
- Inheritance / succession — transfers through probate may have different treatment
- Company restructuring — group transfers may qualify for relief
How Is Stamp Duty Paid in Kenya?
- Your advocate prepares the transfer documents and submits an assessment to KRA
- KRA reviews and issues a stamp duty assessment figure
- Payment is made via the KRA eCitizen portal (bank transfer, M-Pesa, or card)
- KRA stamps the documents confirming payment
- Stamped documents are lodged at the Land Registry for registration
Other Transaction Costs to Budget For
- Legal / advocate fees: typically 1–1.5% of purchase price (minimum ~KES 50,000)
- Land Registry fees: ~0.1% of purchase price for registration
- Title search: KES 500–1,000
- Valuation fee: 0.25–0.5% (required if financing or for stamp duty purposes)
- Agent commission: 1.5–3% — usually paid by the seller, but confirm upfront
Frequently Asked Questions
Can I pay stamp duty in USD or another currency?
No. Stamp duty must be paid in Kenyan shillings (KES) to KRA via the eCitizen system.
When does stamp duty have to be paid?
Stamp duty must be paid before title registration — usually during the completion stage of the transaction, after the balance purchase price is paid and before the transfer is lodged at the Land Registry.
What is the penalty for late stamp duty payment?
If stamp duty is not paid within 30 days of the execution of the transfer document, a penalty of 5% per month applies, plus interest. Your advocate will ensure timely payment.
Does stamp duty apply to off-plan property?
Yes. Stamp duty is payable when the title is transferred to the buyer — typically on completion of the development. Check your sale agreement for clarity on this point.
Need Help buying property in Kenya?
VillaWatch Kenya helps buyers navigate the full purchase process — from finding the right property to coordinating legal due diligence, stamp duty, and title registration. Talk to our team or explore verified luxury listings across Nairobi’s best neighbourhoods.
