Kenya Property Stamp Duty Tax Calculator
Stamp duty on a land or house transfer, the charge, the valuation and the other costs.
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- Free preview: the stamp duty on the transfer in full, with the rules on who pays and when and the first rows of each table (up to 3); every other figure is hidden.
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Stamp Duty Act, Schedule Kenya · duty on a transfer of property, a charge and the costs · Sources
How the duty is worked out
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After the Government Valuer’s valuation
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What the transfer costs
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Stamped after the 30 days
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Who pays, and when
- The purchaser, or the person the property is transferred to, pays the duty on the transfer (Schedule, items 11 and 12A).
- The transfer is stamped within 30 days after it is first signed, or after it first reaches Kenya if signed abroad (section 6).
- Additional duty after the Government Valuer’s valuation is paid within 21 days of the Collector’s notice (section 10A).
- The duty is paid to KRA once the transfer is assessed; KRA’s guide on stamp duty sets out the payment steps.
Rules used and official sources
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Kenya, as set out under ‘The rates in the Schedule’.
- Sources
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This guide cites 2 sources:
- Tests
- 8 automated tests check its results.
- Found an error?
- Report a problem or write to support@mysmartcopilot.com, with what you entered and the result you expected.
About the Kenya Property Stamp Duty Tax Calculator
Work out the stamp duty on a transfer of land or a house in Kenya by the Schedule of the Stamp Duty Act: Sh 40 for every Sh 1,000 of the price or part of it above the first Sh 2,000 for property in a municipality (item 12A, 4%), and Sh 20 elsewhere (item 11, 2%). The calculator follows the Schedule’s own steps, so a price that is not a round thousand pays what the Collector charges, not a rounded percentage.
Add the Government Valuer’s value when it is higher than the price to see the additional duty, a loan secured by a charge (Sh 1 for every Sh 1,000), the fees you have been quoted and, if the transfer was stamped late, the penalty. A transfer between husband and wife pays nothing, and a first-time home owner buying under an affordable housing scheme is exempt. Nothing you type leaves your browser.
Without a pass the page shows a free preview of your own result: the stamp duty on the transfer, with the rules on who pays and when and the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.
How to use it
- Choose the kind of transfer — a sale, a gift, between husband and wife, or a first home under an affordable housing scheme — and enter the price (or the value of a gift).
- Choose whether the property is in a municipality, and add the Government Valuer’s value if you have it.
- Enter the loan if a charge is registered, and open Other costs of the transfer for the legal, valuation and registration fees you were quoted.
- Open Stamped late? and enter the dates if the transfer was not stamped within 30 days.
- Read the duty on the transfer and how it is worked out. With a Pro pass, or after unlocking this result, copy the summary or download it as a CSV file; without one the page shows a free preview.
Examples
Stamp duty Ksh 340,000: Sh 80 on the first Sh 2,000 and 8,498 steps of Sh 1,000 at Sh 40.
Stamp duty Ksh 48,000 (Sh 20 for every Sh 1,000 or part).
Duty on the value Ksh 368,000: Ksh 28,000 more than on the price, due within 21 days of the Collector’s notice.
Ksh 480,000 on the transfer and Ksh 9,000 on the charge: Ksh 489,000 of stamp duty in all.
Stamp duty Ksh 220,040: the Sh 500 above the last whole thousand counts as a whole step of Sh 1,000.
The rates in the Schedule
- Item 12A, immovable property situated in any municipality: Sh 20 up to Sh 500, Sh 40 up to Sh 1,000, Sh 60 up to Sh 1,500, Sh 80 up to Sh 2,000, then Sh 40 for every Sh 1,000 and any part of Sh 1,000 above it — 4%.
- Item 11, any other property, so immovable property outside a municipality: Sh 10, Sh 20, Sh 30 and Sh 40 for the first Sh 2,000, then Sh 20 for every Sh 1,000 or part — 2%.
- Item 12B, real property between husband and wife: nil.
- Item 24, a mortgage or charge that is the main security for a loan: Sh 1 for every Sh 1,000 or part of the amount secured.
The purchaser or transferee pays the duty on the transfer. The Act does not list municipalities: check whether the property lies in one with the land registry or your advocate.
Valuation and gifts
The Collector of Stamp Duties refers transfers of immovable property to the Chief Government Valuer, or a valuer the Chief Government Valuer appoints, for the true open market value. When it is higher than the price, the Collector demands the additional duty in writing and it is paid within 21 days of the notice (section 10A). A gift is charged as if it were a sale, on the value of the property (section 52(1)).
Exemptions
Section 117 of the Act exempts, among others, instruments in favour of the Government, the purchase of a house by a first-time home owner under an affordable housing scheme, the transfer of a house built under an affordable housing scheme from the developer to the National Housing Corporation, land for building or expanding educational institutions (duty becomes payable if the land goes to another use), and a will or a registered family trust. A transfer between husband and wife pays nothing under item 12B.
Stamping on time
A transfer is stamped within 30 days after it is first signed, or after it first reaches Kenya if it was signed abroad (section 6); when the Collector’s opinion is asked for, within 21 days of the assessment. Stamped later, and only with the Collector’s leave, it pays the duty and a penalty of Sh 1 for every Sh 20 or part of the duty for every three months or part of three months after the deadline, at most the duty itself (section 20(2)). KRA’s guide explains how the duty is paid.
Limitations
- For transfers of land and buildings by sale, gift or between spouses. Leases, transfers of shares and company reorganisations follow other items of the Schedule.
- Legal, valuation and registration fees are the amounts you enter: they depend on the advocate, the valuer and the registry.
- Capital gains tax is the seller’s, on the gain: it is not part of the buyer’s stamp duty.
- An estimate from the Stamp Duty Act’s Schedule, not tax or legal advice: the Collector of Stamp Duties assesses the duty. Have an advocate check your transfer.
Privacy
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Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, Kenya Property Stamp Duty Tax Calculator shows the stamp duty on the transfer in full, with the rules on who pays and when and the first rows of each table (up to 3); every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How much is stamp duty in Kenya?
For land and buildings: about 4% of the price in a municipality and about 2% elsewhere. Exactly, the Schedule charges Sh 40 (or Sh 20) for every Sh 1,000 or part of the price above the first Sh 2,000, with small fixed amounts below it.
Who pays the stamp duty, the buyer or the seller?
The purchaser or transferee: the Schedule names them as the person liable for the duty on a conveyance or transfer on sale.
Is stamp duty charged on the price or on the valuation?
It is charged on the consideration in the transfer, and the Collector has the property valued: if the Government Valuer’s open market value is higher, additional duty is due on the difference within 21 days of the notice.
Is a mortgage charged too?
Yes. A charge that secures a loan is a separate instrument: Sh 1 for every Sh 1,000 or part of the amount secured (Schedule, item 24).
Who is exempt from stamp duty?
Among others, a first-time home owner buying a house under an affordable housing scheme, transfers between husband and wife, instruments in favour of the Government, and land bought for building or expanding educational institutions.
Is what I enter sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.