--- title: "Land transfer costs in Kenya" url: "https://forms-legal.com/facts/kenya-land-transfer-costs" description: "Stamp duty on a land transfer in Kenya: 4% in a municipality, 2% elsewhere (Cap. 480), exemptions, valuation, late penalty and Land Registry fees." dateModified: "2026-10-31" license: "https://creativecommons.org/licenses/by/4.0/" language: "en" --- # Land transfer costs in Kenya Stamp duty on a transfer of land on sale in Kenya is 4% of the consideration or value where the property is in a municipality (Stamp Duty Act, Cap. 480, Schedule item 12A) and 2% elsewhere (item 11). The Act draws the line by location, not by citizenship or by residential or commercial use. A transfer between husband and wife pays nil (item 12B), a first-time home owner buying under an affordable housing scheme is exempt (s.117(1)(la)), and a gift of land is charged like a sale at the value of the property. The Government Valuer may assess the value, and any additional duty is due within 21 days of the notice (s.10A). The Land Registration (General) Regulations, 2017 charge KES 1,000 for an official search, KES 1,000 to register a transfer and KES 2,500 for a certificate of title or lease. Checked on Kenya Law on 31 October 2026. - Checked: 31 October 2026, against official sources only - Rows: 14 - Licence: Creative Commons Attribution 4.0 International (CC BY 4.0), https://creativecommons.org/licenses/by/4.0/ - CSV: not yet in the DOI-archived release; the HTML page offers a CSV built from these rows > **Gaps in this table:** Land Control Board consent, survey, valuation and advocates’ fees and capital gains tax are outside this table, and so are any charges Ardhisasa adds at payment. The Land Registry fees come from the 2024 consolidation of the Regulations; the date each fee took effect is not given. | Fee | Amount | Conditions and notes | Legal basis | Official source | Checked | | --- | --- | --- | --- | --- | --- | | [Stamp duty on a transfer on sale of immovable property situated in a municipality](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-stamp-duty-on-a-transfer-on-sale-of-immovable-property-situated-in-a-municipa) | 4% of the consideration or value (KES 40 per KES 1,000 or part above KES 2,000) | Item 12A bands: up to KES 500 = KES 20; up to 1,000 = 40; up to 1,500 = 60; up to 2,000 = 80; then KES 40 for every KES 1,000 or part above KES 2,000. Item 12A in the consolidation names no payer; item 11 (same instrument outside a municipality) names the purchaser or transferee. The Act draws the line by location (municipality), not by citizenship or residential/commercial use. Debts secured by mortgage or charge are excluded from item 12A. | Stamp Duty Act (Cap. 480) Schedule item 12A; ss.43-52 | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Stamp duty on a transfer on sale of immovable property situated outside a municipality](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-stamp-duty-on-a-transfer-on-sale-of-immovable-property-situated-outside-a-mun) | 2% of the consideration or value (KES 20 per KES 1,000 or part above KES 2,000) | Item 11 bands: up to KES 500 = KES 10; up to 1,000 = 20; up to 1,500 = 30; up to 2,000 = 40; then KES 20 for every KES 1,000 or part above KES 2,000. Payable by the purchaser or transferee. Item 11 covers any property other than stock, marketable securities and immovable property charged under item 12A. | Stamp Duty Act (Cap. 480) Schedule item 11; ss.43-52 | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Stamp duty on a conveyance or transfer of real property between husband and wife](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-stamp-duty-on-a-conveyance-or-transfer-of-real-property-between-husband-and-w) | KES 0 per instrument | Schedule item 12B reads 'Nil'. | Stamp Duty Act (Cap. 480) Schedule item 12B | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Stamp duty on the purchase of a house by a first-time home owner under an affordable housing scheme](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-stamp-duty-on-the-purchase-of-a-house-by-a-first-time-home-owner-under-an-aff) | KES 0 exemption | Exempt under s.117(1)(la). The exemption is limited to purchases under an affordable housing scheme; it is not a general first-home exemption. | Stamp Duty Act (Cap. 480) s.117(1)(la) | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Gift of land (voluntary disposition inter vivos)](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-gift-of-land-voluntary-disposition-inter-vivos) | Rule (see notes) | Charged as if it were a transfer on sale, using the value of the property in place of a price (so 4% in a municipality, 2% elsewhere). s.52(2) exempts gifts to certain public-benefit bodies and charitable trusts; transfers between spouses are nil under item 12B. | Stamp Duty Act (Cap. 480) s.52 | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Valuation of the property by the Government Valuer and demand for additional duty](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-valuation-of-the-property-by-the-government-valuer-and-demand-for-additional-) | 21 days to pay additional duty after notice | The Collector refers transfers on sale of immovable property to the Chief Government Valuer (or a valuer he appoints) to find the open market value at the date of transfer. Any additional duty is demanded by written notice and must be paid within 21 days; a caveat or restriction is registered against the title until then. Also applies to gifts (s.52(1)) and partitions. | Stamp Duty Act (Cap. 480) s.10A | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Penalty for stamping a transfer out of time](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-penalty-for-stamping-a-transfer-out-of-time) | 5% of the duty per 3 months or part of 3 months late (KES 1 per KES 20 of duty) | Payable with the unpaid duty when the Collector gives leave to stamp late. Capped at 100% of the principal duty outstanding. The Collector may remit up to KES 1.5 million of penalty; more needs the Cabinet Secretary's approval. | Stamp Duty Act (Cap. 480) s.20(2) | https://kenyalaw.org/akn/ke/act/1958/31/eng@2026-07-01 | 31 October 2026 | | [Official search of the land register](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-official-search-of-the-land-register) | KES 1,000 per application | Seventh Schedule: 'Application for official search under section 34 of the Act (online and manual)'. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024; Land Registration Act s.34 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Registration of a document or instrument (e.g. a transfer)](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-registration-of-a-document-or-instrument-e-g-a-transfer) | KES 1,000 per document or instrument | Seventh Schedule: 'Application for registration of documents/instruments in the prescribed forms and any other whose forms are not prescribed'. Stamp duty is separate and must be paid before registration (Stamp Duty Act s.19(2)). Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Issuance of a certificate of title or certificate of lease](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-issuance-of-a-certificate-of-title-or-certificate-of-lease) | KES 2,500 per certificate | Seventh Schedule line 'Issuance of certificate of title or certificate of lease'. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Resubmission of a document previously rejected for an error or a missing prerequisite](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-resubmission-of-a-document-previously-rejected-for-an-error-or-a-missing-prer) | KES 1,000 per document rejected | Seventh Schedule. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Placement of a caution or restriction (other than by the Land Registrar or a government entity)](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-placement-of-a-caution-or-restriction-other-than-by-the-land-registrar-or-a-g) | KES 1,000 per application | Seventh Schedule, under s.71 of the Land Registration Act. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024; Land Registration Act s.71 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Replacement of title](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-replacement-of-title) | KES 2,500 per title | Seventh Schedule. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration Act, 2012 (No. 3 of 2012); Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) r.97(1) and Seventh Schedule, as amended by L.N. 36 of 2024 and L.N. 77 of 2024 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | | [Value used where an instrument states no consideration](https://forms-legal.com/facts/kenya-land-transfer-costs#ke-value-used-where-an-instrument-states-no-consideration) | Rule (see notes) | Regulation 98: where fees are based on value and no consideration is expressed in the instrument, the value for assessing stamp duty is the estimated market value of the property. Regulation 97(2): no registration fees for dealings in favour of the National or a County Government or a public body. Read from the Kenya Law consolidation dated 25 April 2024 ('latest version' on the check date), which includes L.N. 36 of 2024 and L.N. 77 of 2024. The amending notices themselves are scanned PDFs and were not read, so the date each figure took effect is not given. | Land Registration (General) Regulations, 2017 (L.N. 278 of 2017) rr.97(2) and 98 | https://kenyalaw.org/akn/ke/act/ln/2017/278/eng@2024-04-25 | 31 October 2026 | ## How the table was checked Each row was compiled from the official source linked next to it (legislation, regulations or the registry’s own fee schedule) and then checked a second time, row by row, against the same source. Government fees only: agent, lawyer and notary fees are not included. Fees change, so open the official source before you file. - "Municipality" is not defined in the parts of Cap. 480 that were read. Whether a given parcel counts as in a municipality is decided by the Collector of Stamp Duties; this table does not list areas. - Item 12A's "persons liable" column is blank in the consolidation; item 11 names the purchaser or transferee. - The Seventh Schedule figures are from the 2024 consolidation. L.N. 36 of 2024 and L.N. 77 of 2024 are scanned PDFs on Kenya Law (no text layer), and the 31 Dec 2022 version of the Regulations is not viewable there, so the table does not say which fees changed in 2024 or from what. - The Ministry of Lands site (lands.go.ke) has no fee page we could find, and ardhisasa.lands.go.ke did not respond on the check date, so Ardhisasa's own fee display was not checked. Ardhisasa may add its own convenience charges; not included. - Land Control Board consent fees (Land Control Act), survey fees, valuation fees, advocates' fees and capital gains tax are outside this table. - Lease stamp duty (item 21) is in tenancy_stamp_duty_2026; premiums on leases are charged as a conveyance on sale under s.57, at the item 11 / 12A rates in this table. ## How to cite Attribution (CC BY 4.0): “Land transfer costs in Kenya” by Forms Legal, https://forms-legal.com/facts/kenya-land-transfer-costs. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). BibTeX: ```bibtex @misc{formslegal_kenya_land_transfer_costs, author = {{Forms Legal}}, title = {Land transfer costs in Kenya}, year = {2026}, publisher = {Forms Legal}, url = {https://forms-legal.com/facts/kenya-land-transfer-costs}, howpublished = {\url{https://forms-legal.com/facts/kenya-land-transfer-costs}}, note = {Dataset. Licensed under CC BY 4.0} } ``` To cite one row, link its anchor (the fee name in the tables above links to it) or use a sentence in this form: > Kenya: Stamp duty on a transfer on sale of immovable property situated in a municipality, 4% of the consideration or value (KES 40 per KES 1,000 or part above KES 2,000) (Stamp Duty Act (Cap. 480) Schedule item 12A; ss.43-52). Checked against the official source on 31 October 2026. Source: Forms Legal, https://forms-legal.com/facts/kenya-land-transfer-costs#ke-stamp-duty-on-a-transfer-on-sale-of-immovable-property-situated-in-a-municipa The table was added on 31 October 2026 and is not yet part of the DOI-archived release of the Forms Legal fact tables (https://forms-legal.com/datasets/legal-templates), so cite this page and its check date. Licence: Creative Commons Attribution 4.0 International (CC BY 4.0), https://creativecommons.org/licenses/by/4.0/ ## Where official sources disagree - [Kenya lease stamp duty: what the Act says against the versions that circulate](https://forms-legal.com/facts/discrepancies/kenya-lease-stamp-duty-rates-item-21) Rules change: dated changes to the law in Kenya are listed in the legal changes log: https://forms-legal.com/legal-changes ## Related guides - [Land transfer form (Kenya)](https://forms-legal.com/kenya/real-estate/purchase-sale/ke-land-transfer-form) - [Land sale agreement (Kenya)](https://forms-legal.com/kenya/real-estate/purchase-sale/ke-land-sale-agreement) - [Land search request form (Kenya)](https://forms-legal.com/kenya/real-estate/property/ke-land-search-request) - [Land Control Board consent application (Kenya)](https://forms-legal.com/kenya/real-estate/purchase-sale/ke-land-control-board-consent) Reference data, not legal advice. Forms Legal is not a law firm.