Stamp Duty in Kenya (2026): Rates, Examples and Other Costs of Buying Property
Stamp duty in Kenya is 4% of the property’s value for property within a municipality, such as most of Nairobi, and 2% for property outside a municipality. On a KSh 10 million apartment in Nairobi, stamp duty is KSh 400,000. With legal fees of roughly 1–2% plus VAT and other small fees, most buyers should budget about 5–7% on top of the purchase price.
Last updated: October 2026 · By the Sir Francis Homes team
- Stamp duty rates
- Stamp duty examples
- How stamp duty is assessed and paid
- Which rate applies where?
- Exemptions
- Other costs of buying
- Full cost checklist
- FAQs
Stamp duty rates in Kenya
| Property location | Stamp duty rate |
|---|---|
| Within a municipality (most urban areas, including Nairobi) | 4% of the value |
| Outside a municipality (rural and agricultural land) | 2% of the value |
Stamp duty in Kenya is paid by the buyer when the transfer is registered. Check the current rules on the Kenya Revenue Authority website, as rates and procedures can change.
Stamp duty in Kenya: worked examples
The table shows stamp duty at both rates, typical legal fees and a rough total for different purchase prices.
| Price | Stamp duty at 4% | Stamp duty at 2% | Legal fees (about 1–2%) | Rough total at 4% |
|---|---|---|---|---|
| KSh 5,000,000 | KSh 200,000 | KSh 100,000 | KSh 50,000 – KSh 100,000 | KSh 5,250,000 – KSh 5,300,000 |
| KSh 10,000,000 | KSh 400,000 | KSh 200,000 | KSh 100,000 – KSh 200,000 | KSh 10,500,000 – KSh 10,600,000 |
| KSh 20,000,000 | KSh 800,000 | KSh 400,000 | KSh 200,000 – KSh 400,000 | KSh 21,000,000 – KSh 21,200,000 |
| KSh 50,000,000 | KSh 2,000,000 | KSh 1,000,000 | KSh 500,000 – KSh 1,000,000 | KSh 52,500,000 – KSh 53,000,000 |
The rough total adds 4% stamp duty and 1–2% legal fees to the price. Legal fees attract VAT, and searches, registration and valuation add a little more.
How stamp duty is assessed and paid
Stamp duty in Kenya is based on the value of the property. The land office can have the property valued by a government valuer, and duty is charged on the assessed value. Your advocate prepares the transfer, obtains the assessment and pays the duty through the government’s payment system, then lodges the transfer for registration. Keep the payment receipt with your title documents.
Which rate applies where?
Most buyers in and around Nairobi pay 4%, because the property is within a municipality. Buyers of rural or agricultural land further out may pay 2%. Your advocate will confirm the correct rate for the specific parcel. As a guide:
- Nairobi suburbs such as Kilimani, Kileleshwa, Westlands, Lavington and Karen: usually 4%.
- Satellite towns such as Syokimau, Ruiru, Ngong and Ongata Rongai: usually 4% within the municipality, but check plots on the edges.
- Rural and agricultural land: often 2%, and Land Control Board consent is also needed.
When stamp duty is paid in the buying process
Stamp duty in Kenya is paid near the end of the purchase, after the sale agreement is signed and the balance is ready, but before the transfer is registered. The order is usually: official search, sale agreement and deposit, valuation for stamp duty, payment of the balance, payment of stamp duty, then registration of the transfer in your name. If you are using a mortgage, the bank and your advocate coordinate this step.
Exemptions
Some first-time buyers of homes under the government’s affordable housing programme may be exempt from stamp duty, subject to the conditions in the law. Transfers between certain family members or into some trusts may also be treated differently. Ask your advocate whether any exemption applies before you budget.
Other costs of buying property in Kenya
- Legal fees: set by a scale under the Advocates Remuneration Order and based on the value; often about 1–2% plus VAT.
- Valuation fees: charged by the lender’s valuer if you use a mortgage.
- Searches and registration: small fixed fees for official searches and registering the transfer.
- Land Control Board consent: needed for agricultural land, with a small fee.
- Survey fees: for land and houses, to confirm the beacons.
- Mortgage costs: arrangement fees, insurance and interest if you borrow.
- Service charge deposit: for apartments and gated estates.
Full cost checklist
Before you commit, ask your advocate and lender for written quotes covering:
- Purchase price and deposit amount.
- Stamp duty in Kenya at the correct rate for the location.
- Legal fees plus VAT.
- Valuation, search, registration and consent fees.
- Mortgage fees and insurance, if any.
- Service charge deposit and the first months’ service charge.
- Moving, furnishing and connection costs.
Related guides
- How to buy property in Kenya
- Land title search in Kenya
- Buying property in Kenya from the diaspora
- Apartments for sale in Nairobi
- Houses for sale in Nairobi
Frequently asked questions
What is the stamp duty rate in Kenya?
Stamp duty is 4% of the value for property within a municipality and 2% for property outside a municipality.
How much is stamp duty on a KSh 10 million house in Nairobi?
At 4%, stamp duty on a KSh 10 million property in Nairobi is KSh 400,000.
Who pays stamp duty in Kenya, the buyer or the seller?
The buyer pays stamp duty when the transfer is registered.
Are first-time buyers exempt from stamp duty in Kenya?
Some first-time buyers of homes under the government’s affordable housing programme may be exempt, subject to conditions. Ask your advocate.
How much should I budget on top of the purchase price?
Most buyers should budget about 5–7% on top of the price for stamp duty, legal fees and other costs.
Talk to Sir Francis Homes
Sir Francis Homes has helped buyers in Kenya and abroad find apartments, houses and land across Nairobi. Call us for a free consultation, current listings and introductions to independent advocates and lenders. Call us to view any of the buy property in Kenya listed above. We regularly help clients buying property in Kenya from the diaspora, from the first video viewing to handing over the keys. We can help you compare projects when buying off-plan property in Kenya and check the documents with your advocate. Ask us how to buy property in Kenya with confidence.
Sir Francis Homes, Riara Centre Offices, Lavington, Nairobi · Call or WhatsApp +254 722 720 812 · info@sirfrancismarketingltd.co.ke
