Stamp Duty Calculator
Kenya property & land transfer · 4% urban / 2% rural · Total closing cost estimate 🇰🇪
Frequently Asked Questions
What is the current stamp duty rate in Kenya?
4% of property value for urban/municipal properties and 2% for rural properties. The rate is calculated on the assessed market value, NOT the agreed selling price. For mortgages, an additional 0.1% stamp duty applies on the charge instrument (the loan amount).
How do I know if my property is urban or rural?
Check the Kenya Gazette list of municipalities and townships. Nairobi, Mombasa, Kisumu, Nakuru, Eldoret, Thika, Machakos, Kiambu, Kajiado urban centres are all 4%. Properties in pure rural sub-counties are 2%. In April 2024, the government reclassified several previously rural areas as urban, so verify with the Ministry of Lands valuer if borderline.
Who pays the stamp duty — buyer or seller?
In Kenya, the buyer always pays stamp duty. The seller pays Capital Gains Tax (CGT) at 15% on any gain. Both fees are due before transfer registration at the Lands Registry.
What other costs are there besides stamp duty?
Beyond stamp duty, budget for: Legal fees (1-2% of property value, by Advocates Remuneration Order), Valuation fee (~KES 25,000-50,000 by a registered valuer), Land Rent Clearance (varies by county), Registration fee (~KES 500-1,000), and Search fees. Total closing costs are typically 5-7% of property value.
When is stamp duty due?
Stamp duty must be paid within 30 days of execution of the transfer document (signed sale agreement). After 30 days, KRA imposes a penalty of 5% of the unpaid duty plus 1% per month for as long as it remains unpaid.