Stamp Duty Calculator Kenya 2026
Estimate stamp duty for common Kenyan instruments, check a late-payment penalty, or work out the wider cash cost of buying property. Where the law depends on the exact instrument or official assessment, the tool says so instead of inventing a rate.
Work out the likely stamp-duty position
Choose the tool you need. Rates and fixed fees are centralised in one configuration file and date-stamped for maintenance.
What document are you stamping?
Start with the legal instrument. The calculator only produces a numeric result where the current public rule has been verified strongly enough to publish.
What to do next
Want us to handle the transaction?
Choose the help you need. Your calculator entries are only included in the message when you click one of these links.
Late-payment penalty estimator
Estimate the KRA-published 5% penalty for every quarter (or part) from the instrument date. This is a planning calculation; the official penalty assessment prevails.
5% of principal duty for each calculated quarter or part. Official assessment prevails.
Quarter-by-quarter
Need help with a late assessment or penalty?
We can review the instrument, dates, assessment and available regularisation options.
Total cost of buying property in Kenya
Separate the buyer's actual cash requirement from seller-side Capital Gains Tax. Statutory items are calculated; variable charges remain editable estimates.
Purchase price plus the buyer-side statutory and estimated costs entered below. Seller CGT is shown separately.
Buyer cost breakdown
Seller CGT illustration
Want us to handle the purchase?
We can handle due diligence, sale agreement review, conveyancing, stamp-duty assessment and registration.
How stamp duty works in Kenya
Stamp duty is charged on legal instruments rather than on a transaction merely because money changed hands. The correct amount therefore depends on the document being stamped, the nature of the consideration, the property or rights involved, any applicable exemption and the official assessment process.
Stamp duty on land and houses
The State Department for Lands currently publishes stamp duty on land transfers at 2% or 4% of property value, together with a KES 1,000 transfer-registration fee and KES 2,500 title fee. Government valuation for stamp-duty purposes is currently published as free. Use the land-transfer branch above for a planning estimate, then rely on the official assessment for the final amount. See our Property Due Diligence & Search Services before committing funds to a transaction.
Stamp-duty exemptions
KRA currently lists transfers between spouses, qualifying charitable gifts and transfers to beneficiaries in administration of a deceased estate among exempt transactions. KRA also identifies qualifying holding-company/subsidiary and family-company structures, while the Finance Act 2026 introduced an exemption for qualifying REIT transfers. Exemption is a legal status that must be supported and processed; selecting it in a calculator does not itself grant the exemption.
Gifts to children and “natural love and affection”
This calculator does not automatically mark a gift to a child as exempt. The Stamp Duty Act definition of consideration includes natural love and affection. A family transfer may still have a specific statutory, Gazette or restructuring relief route, but it should be checked against the actual instrument rather than assumed.
Charges, mortgages and discharges
The State Department currently publishes stamp duty of 0.1% of the secured amount for a charge and 0.05% of the discharged amount for a discharge. A further or supplemental charge is not treated as though it were simply a discharge; where the precise rule depends on the instrument, the calculator routes the matter to assessment.
Leases and share transfers
Both leases and share transfers can attract stamp duty, but the amount can depend on instrument-specific rules. Lease duty may depend on the term, rent, premium or other consideration. Rather than publish a generic figure that could be wrong, the checker records the relevant inputs and tells you when official assessment is required. For lease drafting and review, see Commercial Leasing & Document Review.
Late payment
KRA's current public Stamp Duty FAQ states that failure to pay duty or assessed amounts attracts a penalty of 5% of the principal assessed stamp duty for every quarter from the date of the instrument. The penalty tab above gives a quarter-by-quarter planning estimate. KRA also states that documents executed abroad and sent for registration locally should be stamped within 30 days of being received in Kenya.
How to pay stamp duty now
For land transactions, ArdhiSasa currently provides a Stamp Duty Self Assessment workflow under ArdhiPay. Once the invoice is generated, the platform provides the official payment options and reference details. The National Stamp Duty Module was rolled out countrywide in 2026. Always follow the current invoice and official platform instructions rather than reusing an old paybill or reference from a previous transaction.
Total cost of buying property
Stamp duty is only one part of the cash requirement. A buyer may also need to budget for legal fees, VAT where applicable, official searches, registration and title fees, Land Control Board consent, valuation or survey costs, clearance costs and mortgage-related expenses. The Total Property Cost tab separates those buyer-side costs from the seller's Capital Gains Tax. You can also compare the result with our Property Purchase Cost Calculator and Legal Fees Calculator.
Frequently asked questions
How much is stamp duty in Kenya?
The amount depends on the instrument. For land transfers, the State Department for Lands currently publishes stamp duty at 4% or 2% of property value depending on the applicable location classification. Other instruments use their own rules or require instrument-specific assessment.
Is stamp duty based on the sale price or the valuation?
Government valuation is used to determine the market value for stamp-duty assessment. This calculator uses the higher of the purchase price and any government valuation you enter only as a conservative planning approach; the official assessment prevails.
Who pays stamp duty, the buyer or the seller?
In an ordinary property purchase, the buyer/transferee normally budgets for transfer stamp duty. Seller-side taxes such as Capital Gains Tax are separate and should not be added to the buyer total unless the transaction documents lawfully allocate a particular cost differently.
Is transferring land to my child or spouse exempt?
KRA lists transfers between spouses among stamp-duty exemptions. A gift to a child is not automatically treated as exempt by this calculator; the Stamp Duty Act includes natural love and affection within valuable consideration, so obtain transaction-specific exemption or remission advice.
Do I pay stamp duty on inherited land?
KRA lists transfer of family property to beneficiaries on the death of the registered owner among exempt transactions. The exemption still requires the correct succession documents and official exemption process.
What is the penalty for paying stamp duty late?
KRA currently states that failure to pay assessed stamp duty attracts a penalty of 5% of the principal assessed duty for every quarter from the date of the instrument. The calculator shows a quarter-by-quarter estimate; the official assessment prevails.
What happens if a document is never stamped?
An unstamped or insufficiently stamped instrument can face serious registration and evidential problems. KRA guidance describes non-payment as affecting the validity/admissibility of the instrument. Obtain advice before relying on an unstamped document.
How do I pay stamp duty through ArdhiSasa?
For land transactions, ArdhiSasa currently provides an ArdhiPay Stamp Duty Self Assessment workflow. The platform generates an invoice and official payment instructions. Follow the current government workflow rather than an old bank or paybill instruction copied from a previous transaction.
What does it cost in total to buy land in Kenya?
Beyond the purchase price, a buyer may need to budget for transfer stamp duty, advocate fees, VAT where applicable, search and registration fees, title fees, valuation or survey costs, Land Control Board consent where applicable, clearance costs and financing-related expenses. Use the Total Property Cost tab for an itemised estimate.
How does stamp duty work if I am buying from abroad?
A buyer can transact from abroad, but the instrument still needs proper execution, assessment and registration in Kenya. KRA guidance states that documents executed abroad must be stamped within 30 days of receipt in Kenya. Powers of attorney and identity/document authentication may also need careful handling.