What is stamp duty in Kenya?

Stamp duty is a tax levied under the Stamp Duty Act (Cap. 480) on written instruments — most commonly transfers of land, leases, charges, and share transfers. It is assessed by the Collector of Stamp Duties at the Kenya Revenue Authority and must be paid before an instrument can be registered.

What are the current stamp duty rates on land in Kenya?

For land transfers, stamp duty is charged at 4% of the value of property within a municipality or town, and 2% of the value of property outside a municipality. Share transfers are charged at 1% and leases are charged based on term and annual rent.

Are family land transfers exempt from stamp duty in Kenya?

Yes. Transfers of property between spouses, and transfers from a parent to a child by way of love and affection, are exempt from stamp duty under Section 52 of the Stamp Duty Act, subject to production of supporting evidence such as marriage or birth certificates.

Is stamp duty payable on corporate restructuring in Kenya?

Transfers of property between associated companies — where one holds not less than 90% of the shares of the other, or both are 90%-held by a common parent — are exempt from stamp duty under Section 96 of the Stamp Duty Act, provided the transfer is not part of a scheme to avoid duty and the 90% relationship is maintained for at least two years.

How do I apply for a stamp duty exemption?

The exemption is claimed at the point of assessment on the KRA iTax stamp duty module. The instrument is lodged together with supporting documents (proof of relationship, group structure, or statutory basis) and a covering letter citing the relevant section of the Stamp Duty Act. The Collector may raise queries before adjudicating the instrument as exempt.

— Scholarship & Verified Legal Aid

Published scholarship and verified legal aid — the primary sources we trust.

Every link below points to a peer-reviewed journal, a Kenyan public institution or an established legal aid provider. No summaries, no repackaging — read the primary source.

— Firm Guide · Taxation & Land Law

Stamp Duty Exemptions in Kenya: A Guide for Businesses

Statutory reliefs on land transfers, family settlements and corporate restructurings under the Stamp Duty Act (Cap. 480).

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— Published Journals & Academic Papers

Kenyan legal scholarship from recognised authorities.

Constitutional Law

Prof. Ben Sihanya

The Presidency and Public Authority in Kenya's New Constitutional Order

Society for International Development · Constitution Working Paper No. 2 · 2011

Primary sourceRead

Land Law

Prof. Patricia Kameri-Mbote

Righting Wrongs: Confronting Land Dispossession in Post-Colonial Contexts

East African Law Review · IELRC Reprint · 2009

Primary sourceRead

Commercial Law

Prof. James Thuo Gathii

African Regional Trade Agreements as Flexible Legal Regimes

North Carolina Journal of International Law & Commercial Regulation · 2010

Primary sourceRead

Human Rights

Prof. Makau W. Mutua

Justice Under Siege: The Rule of Law and Judicial Subservience in Kenya

Human Rights Quarterly · Johns Hopkins University Press · 2001

Primary sourceRead

Taxation

Prof. Patricia Kameri-Mbote et al.

Ours by Right, Theirs by Might? A Study on Land Rights (Taxation & Tenure Dimensions)

International Environmental Law Research Centre · 2011

Primary sourceRead

Judiciary

Hon. Dr. Willy Mutunga, CJ (Rtd.)

In Search and Defence of Radical Legal Education: A Personal Footnote

Kabarak Law School Occasional Paper Series · Vol. 1, No. 1 · 2022

Primary sourceRead

Environmental Law

Prof. Patricia Kameri-Mbote

Towards Greater Access to Justice in Environmental Disputes in Kenya

IELRC Working Paper 2005-1 · 2005

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Legal Theory

Prof. Patricia Kameri-Mbote

Women, Land Rights and the Environment: The Kenyan Experience

Development · Vol. 49, No. 3 (Palgrave / SID) · 2006

Primary sourceRead

— Verified Legal Advice & Aid

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If your matter is urgent and beyond your means, the organisations below provide legitimate, free-to-access legal advice or primary law materials. Every link opens the official site.

Kenya Law (National Council for Law Reporting)

Official gazette, case law, statutes and Cause Lists — the state-mandated source for Kenyan law.

Judiciary of Kenya — e-Filing & Case Tracker

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Law Society of Kenya — Find an Advocate

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Kituo Cha Sheria — Legal Advice Centre

Free legal aid and pro bono representation for indigent Kenyans since 1973.

FIDA Kenya — Federation of Women Lawyers

Free legal advice and representation for women and children in matrimonial, succession and GBV matters.

National Legal Aid Service (NLAS)

Government legal aid programme established under the Legal Aid Act, 2016 — accessible countrywide.

Kenya Revenue Authority — Taxpayer Services

Official KRA guidance, iTax portal and the tax dispute objection procedure.

Office of the Data Protection Commissioner

— Legal Notice

External resources are linked for reference and remain the property of their respective publishers. They are provided for general information only and do not constitute legal advice on your specific matter. For counsel tailored to your case, please contact the firm.