Kenya · instrument-level planning

Read the instrument. Apply the schedule.

Calculate an ordinary property transfer from the higher relevant value, or calculate a lease from its rent, term and premium. No flat 2% lease proxy and no automatic exemption.

Municipality status mattersKRA/open-market valuation mattersLease rent and premium are separate

Build an instrument-based estimate

Enter amounts only. Do not enter a title number, buyer or tenant name, KRA PIN, address, document or other identifier.

Reviewed under the current consolidated Act through 23 July 2026.
Use the title, valuation or KRA assessment—not an informal “urban/rural” guess.
A gift uses open-market value under section 52.
Use 0 for a gift.
Section 10A allows government valuation and additional duty. The calculator uses the higher value for a sale.

Exemption evidence gate: this route calculates the ordinary schedule only. If KRA has confirmed an exemption for this instrument, use that assessment instead of subtracting an assumed relief here.

Transfer schedule

Municipality: item 12A, KSh 20 per KSh 500 through KSh 2,000, then KSh 40 per KSh 1,000 or part.
Outside municipality: item 11, half those amounts.

At ordinary property values these bands are commonly described as 4% and 2%, but the calculator preserves the schedule’s rounding.

Lease schedule

A lease is charged from rent according to its term: not over one year; over one and not over three years; or another definite/indefinite term. A premium is separately charged as a conveyance under section 57. A perpetuity is outside this lease calculator because section 58 treats it as a conveyance on property value.

Evidence before relying

Confirm the exact instrument, its execution date, municipality/Gazette status, KRA or appointed valuation, consideration, rent, term and premium. Section 6 generally gives 30 days after first execution or receipt in Kenya; a Collector’s assessment notice has its own 21-day rule. Do not use this page to calculate lateness or penalties.

Exemptions are not automatic

KRA lists examples including certain spouse, charity, succession and qualifying associated-company transfers. The Act’s first-home wording is limited to a first-time homeowner under an affordable housing scheme—not every first purchase and not a blanket KES 4 million rule. Obtain instrument-specific KRA confirmation.

Privacy and exclusions

No input is stored, put in the URL, sent to analytics, AI or an API. Copy, CSV, JSON and PDF are local. This route excludes mortgages, partitions, powers of attorney, deeds, penalties, legal fees, registration fees, CGT, valuation fees, payment proof and exemption eligibility.

Kenya stamp duty questions

Why does the municipality choice not say simply “urban”?

The statute uses property situated in a municipality. Informal urban/rural labels may not prove the legal boundary. Use the title, valuation and KRA assessment.

Why is a lease not 2% of property value?

The Lease heading charges rent using term bands. Premium or other non-rent consideration is then charged separately as a conveyance.

Can this issue an iTax assessment or prove payment?

No. It is a local planning calculator. Complete assessment and payment through official KRA and land-registration channels.