Stamp Duty Assessment Form (Kenya)
STAMP DUTY ASSESSMENT FORM
Declaration of Transaction Value | Stamp Duty Act Cap. 480 (Kenya)
To: The Collector of Stamp Duty, Kenya Revenue Authority (KRA) Domestic Taxes Department
Declaration Date: [Declaration Date]
1. PARTIES TO THE INSTRUMENT
Transferor / Lessor: [Transferor Name], KRA PIN: [Transferor KRA PIN], of [Transferor Address].
Transferee / Lessee: [Transferee Name], KRA PIN: [Transferee KRA PIN], of [Transferee Address].
2. INSTRUMENT DETAILS
2.1 Type of instrument: [Instrument Type]
2.2 Date of instrument: [Instrument Date]
2.3 Description: [Instrument Description]
3. PROPERTY OR ASSET DETAILS
3.1 Land Reference Number / Plot Number: [LR / Plot Number]
3.2 County: [Property County]
3.3 Area: [Property Area]
3.4 Land use category: [Land Use Category]
3.5 Shares (if applicable): [Shares Description]
4. VALUATION AND STAMP DUTY CALCULATION
4.1 Declared consideration or market value: [Declared Consideration]
4.2 Valuation certificate reference: [Valuation Certificate Ref]
4.3 Applicable stamp duty rate under the First Schedule to the Stamp Duty Act Cap. 480: [Stamp Duty Rate]
4.4 Stamp duty amount due: [Stamp Duty Amount]
4.5 KRA iTax payment reference: [KRA Payment Ref]
4.6 Date of payment: [Payment Date]
5. DECLARATION
5.1 The parties declare that the consideration or market value stated in Clause 4.1 above is the true and accurate market value of the property or asset transferred, consistent with Section 18 of the Stamp Duty Act Cap. 480, and that no false statement has been made in this declaration.
5.2 The parties acknowledge that under Section 14 of the Stamp Duty Act Cap. 480, under-stamping attracts a penalty of five times the unpaid duty plus the unpaid duty itself, and that a wilful misrepresentation of transaction value may also attract criminal liability under the Kenya Revenue Authority Act Cap. 469.
5.3 This declaration is certified by the conveyancing Advocate: [Advocate Name], who confirms that to the best of their knowledge the information provided is accurate and complete.
6. EXECUTION
IN WITNESS WHEREOF the parties have signed this Stamp Duty Assessment Form on [Declaration Date].
Transferor / Lessor
________________
Signature
Transferee / Lessee
________________
Signature
Certifying Advocate of the High Court of Kenya
________________
Signature
What Is a Stamp Duty Assessment Form (Kenya)?
A Stamp Duty Assessment Form in Kenya organises the details a party must supply for the purpose it serves.
Stamp duty in Kenya is a documentary tax charged on specific instruments listed in the First Schedule to the Stamp Duty Act Cap. 480. The principal instruments subject to stamp duty in Kenya include: conveyances and transfers of land and property (4% of the market value for urban land; 2% for agricultural land, applying the Nairobi Metropolitan area boundary defined by the Nairobi Metropolitan Area Development Order); leases exceeding one year (1% of the annual rent or premium depending on term); transfers of shares in companies incorporated in Kenya (1% of the consideration or net asset value); debentures and charges; and mortgages. The duty is charged on the instrument rather than on the underlying transaction — an unstamped instrument cannot be registered, produced as evidence in court, or acted upon by a public officer.
The Kenya Revenue Authority (KRA), established under the Kenya Revenue Authority Act Cap. 469, is the statutory body responsible for assessing and collecting stamp duty in Kenya. Within KRA, the Domestic Taxes Department administers stamp duty. Assessment can be done through the KRA iTax online portal (itax.kra.go.ke), which allows online declaration and payment of stamp duty for most transaction types. The physical stamping of documents was largely replaced by the eCitizen and iTax digital stamp from 2020 onwards, following KRA's modernisation programme. The KRA Domestic Taxes Department has regional offices in Nairobi (Times Tower, Haile Selassie Avenue), Mombasa, Kisumu, Nakuru, and other towns.
Section 18 of the Stamp Duty Act Cap. 480 empowers the Collector of Stamp Duty (the KRA Commissioner for Domestic Taxes) to assess the market value of land independently of the declared consideration if the Collector is not satisfied that the declared value represents the true market value. The Collector may refer the matter to a government valuer from the Department of Lands — now under the Ministry of Lands, Public Works, Housing and Urban Development — for an independent valuation. If the Collector's assessed value exceeds the declared value, additional stamp duty is payable on the difference.
Section 14 of the Stamp Duty Act Cap. 480 imposes a penalty for under-stamping: an instrument that has not been properly stamped is liable to a penalty of five times the unpaid duty, plus the unpaid duty itself. An instrument that is not stamped at all within the prescribed period is also subject to penalties. The Constitution of Kenya 2010 under Article 209 reserves stamp duty as a national government tax, and Section 3 of the Stamp Duty Act Cap. 480 confirms that stamp duty is payable to the national government through KRA.
When Do You Need a Stamp Duty Assessment Form (Kenya)?
A Stamp Duty Assessment Form in Kenya is required for every transaction that involves an instrument listed in the First Schedule to the Stamp Duty Act Cap. 480, before that instrument can be registered, filed, or acted upon by a public authority.
A Stamp Duty Assessment Form is needed for the purchase or sale of land and property in Kenya. Whether the transaction involves a residential property in Nairobi's Kileleshwa or Lavington neighbourhood, a commercial building in Mombasa CBD, or agricultural land in the Rift Valley, a transfer of ownership (whether by way of a conveyance, transfer of a lease, or certificate of title transfer) triggers stamp duty at 4% of the market value for urban land and 2% for agricultural land under the Stamp Duty Act Cap. 480. The assessment form must be submitted to KRA before the transaction can be registered at the Ministry of Lands, Public Works, Housing and Urban Development.
A Stamp Duty Assessment Form is required for lease agreements exceeding one year. Long leases of commercial premises — office space in Nairobi's Upper Hill, warehousing in Mombasa's Shimanzi, or retail space in Kisumu's city centre — attract stamp duty at 1% of the average annual rent for leases of 1–3 years, and higher rates for longer terms under the Stamp Duty Act Cap. 480 First Schedule.
A Stamp Duty Assessment Form is needed for share transfers in Kenyan companies. When shares in a private limited company (registered under the Companies Act No. 17 of 2015 with the Business Registration Service, BRS) are transferred, stamp duty of 1% of the consideration or the net asset value of the shares (whichever is higher) is payable. The Share Transfer Form (Form 7) cannot be registered with BRS without evidence of stamp duty payment.
A Stamp Duty Assessment Form is required for mortgage and charge instruments. A charge over land under the Land Act No. 6 of 2012 or a debenture instrument must be stamped before registration at the Lands Registry.
A Stamp Duty Assessment Form is needed when a government contract, promissory note, or other dutiable instrument listed in the First Schedule to the Stamp Duty Act Cap. 480 requires stamping before it can be produced as evidence in any court or tribunal in Kenya under Section 66 of the Stamp Duty Act.
What to Include in Your Stamp Duty Assessment Form (Kenya)
A valid Stamp Duty Assessment Form in Kenya for submission to the Kenya Revenue Authority (KRA) Domestic Taxes Department must include the following essential elements.
Instrument Details: The type of instrument being assessed — for example, Conveyance, Transfer of Lease, Mortgage, Share Transfer, or Debenture — with reference to the specific item in the First Schedule to the Stamp Duty Act Cap. 480 that applies. The instrument date and the names of all parties to the instrument must be stated precisely as they appear in the instrument itself.
Party Identification: Full legal names, National Identity Card (NIC) numbers or KRA PIN numbers (mandatory for all Kenyan tax transactions through the KRA iTax portal), and addresses of both the transferor/lessor and the transferee/lessee. For companies, the Companies Act No. 17 of 2015 registration number and the KRA PIN of the company are required.
Property or Transaction Description: For land transactions, the Land Reference Number (LR No.) or Plot Number, the county and sub-county in which the land is situated, the area in hectares or square metres, and the land use category (urban, agricultural, or other) consistent with the National Land Commission (NLC) classification. For share transfers, the company name, BRS registration number, number of shares transferred, and class of shares.
Declared Consideration or Market Value: The total consideration paid or agreed, stated in Kenya Shillings (KES). For land and property, the market value must be declared — if the consideration is below market value (for example, in a sale between related parties), the KRA Collector of Stamp Duty may commission an independent valuation from the Department of Lands under Section 18 of the Stamp Duty Act Cap. 480.
Stamp Duty Calculation: The applicable rate from the First Schedule to the Stamp Duty Act Cap. 480, the calculated stamp duty amount, and any penalty for late stamping under Section 14 of the Act. The KRA iTax system performs this calculation automatically upon entry of the transaction details.
KRA PIN Confirmation: Both parties must have valid KRA PINs registered on the iTax portal. KRA PIN registration is free and can be completed online at itax.kra.go.ke.
Payment Details: The method and date of stamp duty payment — whether by KRA iTax online payment, Pesalink, mobile banking, or bank transfer to KRA's designated revenue accounts at the Central Bank of Kenya (CBK). Upon successful payment, the KRA iTax system generates a payment confirmation that must be attached to the instrument and presented at the relevant registry.
Valuation Certificate Reference: For property transactions, a reference to the valuation certificate issued by a registered valuer (a member of the Institution of Surveyors of Kenya, ISK) confirming the market value declared.
Professional Certification: In most conveyancing transactions, the Stamp Duty Assessment Form is certified by an Advocate of the High Court of Kenya acting as a conveyancing practitioner. The Law Society of Kenya (LSK) Advocates' Conveyancing Guidelines require Advocates to verify the accuracy of stamp duty declarations before submission to KRA.
Registry Submission: After stamping, the instrument and the KRA payment receipt must be presented to the relevant registry — the Lands Registry at the Ministry of Lands, Public Works, Housing and Urban Development for property transactions, or the BRS Company Registry for share transfers — for registration. Forms-legal.com provides this Stamp Duty Assessment Form as a practical starting document for conveyancers, property buyers, and legal practitioners in Kenya.
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year = {2026},
howpublished = {\url{https://forms-legal.com/kenya/government/tax-forms/stamp-duty-assessment-form-kenya}},
note = {Free legal document template}
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Frequently Asked Questions
Under the Stamp Duty Act Cap. 480 and its First Schedule, stamp duty for property conveyances in Kenya is: 4% of the market value of the property for urban land (property within the boundaries of a municipality, township, or urban area as defined by the relevant county government); and 2% of the market value for agricultural land outside those boundaries. The rate applies to the market value declared to the Kenya Revenue Authority (KRA) — not merely the agreed sale price — and the KRA Collector of Stamp Duty may commission an independent government valuation from the Department of Lands if the declared value appears below market value. For leases: 1% of the annual rent for leases of 1–3 years, with higher rates for longer terms. For share transfers: 1% of the higher of the consideration paid or the net asset value per share. All payments are processed through the KRA iTax portal (itax.kra.go.ke).
Under Section 14 of the Stamp Duty Act Cap. 480, an instrument that has not been properly stamped is inadmissible as evidence in any court or tribunal in Kenya and cannot be acted upon by any public officer. For property transactions, an unstamped conveyance or transfer cannot be registered at the Lands Registry under the Land Registration Act No. 3 of 2012, meaning the buyer does not obtain a clean title. The penalty for under-stamping is five times the unpaid duty plus the unpaid duty itself. Where stamping is done late (after the instrument is executed but within 30 days), a late penalty fee applies. Fraud or wilful misrepresentation of the transaction value to reduce stamp duty may also attract criminal penalties under the Kenya Revenue Authority Act Cap. 469. The KRA iTax system flags discrepancies between the declared value and database property values, reducing the scope for under-declaration.
Yes. The Kenya Revenue Authority (KRA) iTax portal (itax.kra.go.ke) is the primary platform for stamp duty declaration and payment in Kenya. Both parties to a dutiable transaction must have valid KRA PINs registered on the iTax portal. The process involves: logging into iTax; selecting the relevant transaction type from the Domestic Taxes menu; entering transaction details including the LR number or plot number for land, the consideration or market value, and party KRA PINs; the system calculating the stamp duty due; generating a payment slip; and completing payment through the Pesalink instant payment system, mobile banking, or bank transfer to KRA's revenue account at the Central Bank of Kenya (CBK). A digital stamp is then issued electronically, which must be attached to the instrument before submission to the Lands Registry or BRS Company Registry. Physical stamping at KRA offices is still available for complex or high-value transactions.
Under the Stamp Duty Act Cap. 480 and Kenyan conveyancing practice, stamp duty on a conveyance or transfer of land is primarily the liability of the transferee (the buyer). This is consistent with the principle that the duty is charged on the instrument of transfer, and the buyer is the party who receives the benefit of the registered title. In practice, Advocates acting for buyers in conveyancing transactions — as governed by the Advocates Act Cap. 16 and the Law Society of Kenya (LSK) conveyancing guidelines — confirm that stamp duty has been paid before the transfer documents are submitted to the Lands Registry. However, the parties may agree by contract to apportion the stamp duty differently — for example, in commercial transactions where the seller agrees to contribute to transaction costs. Any such agreement is between the parties and does not affect KRA's right to collect the full duty from the transferee.
Yes. Under the Stamp Duty Act Cap. 480, stamp duty is charged on the market value of the property being transferred, not the consideration. A gift (also called a voluntary conveyance) transfers land for no monetary consideration, but stamp duty is still payable at 4% of the market value for urban land or 2% for agricultural land — assessed by the KRA Collector of Stamp Duty with reference to the prevailing market value established by the government valuer from the Department of Lands. Transfers between spouses and between parents and their minor children are not exempt from stamp duty under Kenyan law. However, transfers to public benefit organisations (PBOs) registered under the Public Benefit Organisations Act No. 18 of 2013 may qualify for stamp duty exemption if the instrument qualifies under the relevant exemption provisions of the Stamp Duty Act Cap. 480. Parties intending to transfer land by gift should obtain an independent valuation from an Institution of Surveyors of Kenya (ISK) registered valuer before submitting the Stamp Duty Assessment Form.
Stamp duty and capital gains tax (CGT) are separate tax obligations that both arise on the transfer of land and property in Kenya. CGT under the Income Tax Act Cap. 470 (Section 3(2)(f) as amended by the Finance Act 2014 and subsequent Finance Acts) is charged at 15% on the net gain realised by the transferor (the seller) on the disposal of land, buildings, and marketable securities. Stamp duty under the Stamp Duty Act Cap. 480 is charged on the transferee (the buyer) at 4% (urban) or 2% (agricultural) of the market value. Both taxes are administered by the Kenya Revenue Authority (KRA) through the iTax portal. In practice, the Stamp Duty Assessment Form and the CGT Return are often filed concurrently through iTax during the conveyancing process. An Advocate of the High Court of Kenya handling the conveyancing will typically manage both filings on behalf of their respective clients. Failure to pay either tax delays registration of the transfer at the Lands Registry.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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