Estimate stamp duty payable on property purchases and transfers in Kenya. Applies the standard 2% or 4% transfer rates by location and uses a simplified estimate for long leases.
Stamp duty is a mandatory tax on property instruments in Kenya, governed by the Stamp Duty Act (Cap 480). For standard property transfers, market practice commonly applies 4% for urban municipality transfers and 2% for other areas, with payment handled through the KRA iTax workflow and supporting valuation.
Stamp duty is calculated on the property's market value as assessed by the government valuer, not necessarily the purchase price. If the government valuation is higher than the purchase price, the higher value applies.
For ordinary transfers, the duty is usually estimated as the dutiable value multiplied by the applicable rate of 2% or 4%. This tool follows that standard approach for transfers and gifts, but treats long leases as a simplified estimate because exact lease duty depends on the rent and term in the instrument.
Where the instrument is executed in Kenya, stamping is commonly expected within 30 days. Timing can differ when instruments are executed outside Kenya, so complex or cross-border transactions should be checked against KRA or legal advice.
Stamp duty exemptions exist for government transfers, registered charities, and certain diplomatic properties. The Finance Act has proposed first-time homebuyer exemptions, but implementation details vary.