Stamp Duty Calculator Kenya 2025
Calculate stamp duty and transfer costs for property in Kenya - 4% urban, 2% rural land tax - Updated October 2025 with official KRA rates
Calculate Your Stamp Duty
Enter the amount a government valuer assessed (not the price you agreed)
Are you eligible for exemption?
Answer these questions to check if you can avoid paying stamp duty
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How to Buy Land or Property in Kenya
Find Property
Identify land/property and negotiate price with seller
Land Search
Official search via Ardhisasa (KES 500) to verify ownership
Valuation & Stamp Duty
Government valuer assesses property, pay 4% (urban) or 2% (rural)
Transfer & Registration
Pay all fees, get consent, transfer ownership at Land Registry
Receive Title Deed
Collect your title deed - you now officially own the property!
💡 Pro Tip: Always hire a qualified lawyer to handle your land purchase. Land fraud is common in Kenya, and a lawyer protects your investment by verifying documents and ensuring legal compliance.
Frequently Asked Questions About Stamp Duty in Kenya
What is stamp duty and why must I pay it?▼
Stamp duty is a mandatory tax paid to the Kenyan government when transferring ownership of land or property. It's like an "official approval fee" that makes your property purchase legal.
Why you must pay it:
- Makes your land ownership legal and official under Kenyan law
- Required by the Stamp Duty Act (Cap 480) - it's the law!
- Protects you from fraud and disputes over ownership
- Your name cannot be registered on the title deed without paying stamp duty
- Without it, your purchase agreement is invalid and unenforceable in court
⚠️ Important: Attempting to avoid stamp duty is illegal and can result in fines, penalties, and loss of your property rights!
How much is stamp duty in Kenya for 2025?▼
Stamp duty rates in Kenya depend on whether the property is in an urban or rural area:
| Location Type | Rate | Example |
|---|---|---|
| Urban/Municipal Areas | 4% of property value | KES 5M property = KES 200,000 stamp duty |
| Rural/Agricultural Areas | 2% of property value | KES 2M farm = KES 40,000 stamp duty |
Urban areas include: Nairobi, Mombasa, Kisumu, Nakuru, Eldoret, Thika, Machakos, Kiambu, Kajiado, Ngong, Kitengela, and all other municipalities
Rural areas include: Villages, farms, and land outside designated municipalities
When must I pay stamp duty after signing the sale agreement?▼
You have 30 days from the date of signing the sale agreement to pay stamp duty.
Timeline:
- Day 1: Sign sale agreement with seller
- Within 7 days: Arrange for government valuation (if not done)
- Within 30 days: Pay stamp duty via Ardhisasa or e-Citizen
- After payment: Proceed with land transfer and registration
⚠️ Consequences of late payment:
- Your sale agreement becomes invalid and unenforceable
- You may face penalties and interest charges from KRA
- Land transfer process cannot proceed
- You risk losing the property and your deposit
Legal basis: Stamp Duty Act (Cap 480), Section 11
Is stamp duty calculated on the agreed price or government valuation?▼
Stamp duty is calculated on the HIGHER of these two values:
- Government valuation - A government-appointed valuer assesses the market value
- Sale price - The amount stated in your sale agreement
Example scenario:
Case 1:
- Sale price: KES 4,000,000
- Government valuation: KES 5,000,000
- Stamp duty calculated on: KES 5,000,000 (higher value)
- Stamp duty (4% urban): KES 200,000
Case 2:
- Sale price: KES 6,000,000
- Government valuation: KES 5,500,000
- Stamp duty calculated on: KES 6,000,000 (higher value)
- Stamp duty (4% urban): KES 240,000
💡 Tip: Always budget for stamp duty based on the higher value. If your agreed price is below market value, the government valuation will likely be higher, and you'll pay more stamp duty than expected.
Can I avoid paying stamp duty in Kenya?▼
NO - Stamp duty cannot be avoided, but certain categories qualify for exemption if they apply for it.
Who qualifies for stamp duty exemption:
| Category | Requirements |
|---|---|
| First-time home buyers (Affordable Housing) | Never owned property before + Government affordable housing project |
| Transfer between spouses | Legal marriage certificate + transfer from husband to wife or vice versa |
| Inheritance/succession | Deceased's estate transferred to legal beneficiaries + Grant of Letters |
| Charitable organizations | Registered charity + Property used for charitable purposes |
| Government/public institutions | Property transferred to government or public institution |
How to apply for exemption:
- Prepare supporting documents (marriage certificate, death certificate, etc.)
- Write application letter to Commissioner of Stamp Duties
- Submit via Ardhisasa portal or Ministry of Lands
- Wait for approval (can take 2-4 weeks)
- If approved, proceed with land transfer without paying stamp duty
⚠️ Important: Exemptions are NOT automatic! You MUST apply and get approval BEFORE completing the land transfer. No refunds if you pay stamp duty first!
How do I pay stamp duty online in Kenya?▼
You can pay stamp duty online through Ardhisasa (recommended) or e-Citizen portals:
Option 1: Ardhisasa Portal (Recommended)
- Visit ardhisasa.lands.go.ke
- Create account or log in
- Navigate to "Land Transactions" → "Stamp Duty Self Assessment"
- Fill in property details:
- Title number
- Property value
- Location (urban/rural)
- Upload required documents:
- Signed sale agreement
- Land search certificate
- Valuation report (if available)
- Copy of IDs (buyer & seller)
- System calculates stamp duty amount automatically
- Generate payment invoice
- Pay via M-Pesa, bank, or card (Paybill: 222222)
- Download stamped documents and payment receipt
Option 2: e-Citizen Portal
- Visit accounts.ecitizen.go.ke
- Search for "Ministry of Lands and Physical Planning"
- Select "Stamp Duty Payment"
- Enter property details and amount
- Pay via M-Pesa (Paybill 222222) or card
- Download receipt
Note: e-Citizen charges KES 50 convenience fee per transaction
💡 Pro Tip: Use Ardhisasa for complete land transaction management. It's integrated with all Ministry of Lands services and provides stamped documents immediately after payment.
What other costs should I budget for when buying land in Kenya?▼
Besides the property price, budget for these mandatory costs:
| Cost Item | Typical Amount | Purpose |
|---|---|---|
| Stamp Duty | 4% (urban) or 2% (rural) | Government tax on property transfer |
| Land Search | KES 500 | Verify ownership and encumbrances |
| Valuation Fee | KES 10,000 - 15,000 | Government valuer assessment |
| Consent to Transfer | KES 1,000 | Commissioner of Lands approval |
| Land Rates Clearance | KES 3,000 - 10,000 | County government rates certificate |
| Registration Fee | KES 500 | Land Registry registration |
| Title Deed Fee | KES 5,000 | Printing new title deed |
| Legal Fees (Lawyer) | 1-2% of property value (min KES 35,000) | Legal representation & protection |
Example: Buying KES 5,000,000 property in Nairobi:
- Property price: KES 5,000,000
- Stamp duty (4%): KES 200,000
- Other fees: KES 30,000
- Lawyer fees (1.5%): KES 75,000
- Total cost: KES 5,305,000
Use our calculator above to get accurate estimates for your specific transaction.
Where can I get official stamp duty information and support?▼
Official Government Resources:
- 🌐Kenya Revenue Authority (KRA): kra.go.ke/stamp-duty
Stamp duty rates, regulations, payment procedures
- 🏛️Ministry of Lands: lands.go.ke
Land transactions, stamp duty applications, exemptions
- 💻Ardhisasa Portal: ardhisasa.lands.go.ke
Online land search, stamp duty payment, land registration
- 🇰🇪e-Citizen Portal: accounts.ecitizen.go.ke
Alternative payment platform for stamp duty
- 📱Ministry of Lands Call Centre: +254 20 271 8050
Monday - Friday: 8:00 AM - 5:00 PM
- ✉️Email Support: ardhisasa@ardhi.go.ke
Stamp duty and land transaction queries
- 🏢Physical Office: Ardhi House, 1st Ngong Avenue, Off Ngong Road, Nairobi
Visit for in-person assistance with land transactions
💡 Tip: Always consult with a qualified lawyer when buying land. The Law Society of Kenya can help you find reputable conveyancing lawyers: www.lsk.or.ke
Need Help Understanding This?
What is a Municipality? Cities and major towns that have been officially designated by the government. Examples: Nairobi, Mombasa, Kisumu, Nakuru, Eldoret, Thika, Machakos, Kiambu, Kajiado, Ngong, Kitengela, Limuru, etc.
What is Rural/Agricultural Land? Land outside municipalities, typically used for farming or in villages. These areas have lower stamp duty (2%).
Why hire a lawyer? Land fraud is common in Kenya. A lawyer protects you by verifying documents, conducting proper searches, and ensuring the transaction is legal. The fee is worth it for peace of mind.
What if I can't afford all these costs? Budget carefully before buying land. These costs are mandatory - you cannot complete the purchase without paying them. Some costs may be negotiable with the seller.
This calculator provides estimates based on 2025 regulations. Rates and fees may change. Always consult with a qualified lawyer for your specific transaction.
Official Government Resources:
• Kenya Revenue Authority (KRA) - Stamp Duty Information
• Ardhisasa - Official Land Information Management System
• Ministry of Lands and Physical Planning
Data sources: Kenya Revenue Authority (KRA), Ministry of Lands and Physical Planning, Stamp Duty Act (Cap 480), Land Registration Act 2012