Free calculator · Updated 2026

Kenya stamp duty calculator 2026

Calculate the exact stamp duty, LIMS fee, and total transaction costs for any property purchase in Kenya. Covers all 47 counties — urban and rural rates.

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How to pay stamp duty in Kenya
Pay via KRA iTax at itax.kra.go.ke before lodging transfer documents at the Land Registry. Your conveyancer will generate the payment reference. Payment must clear before the registry will accept your transfer documents.
When is stamp duty paid?
Stamp duty must be paid after signing the sale agreement but before lodging the transfer at the Land Registry. Your conveyancer will advise exact timing. Late payment attracts a 5% penalty per year on the unpaid amount.
What is the LIMS fee?
The Land Information Management System (LIMS) fee is 0.1% of the purchase price, paid to the Land Registry separately from stamp duty. For a KES 5M property this is KES 5,000. Both stamp duty and LIMS must be paid before the registry will process your transfer.
Kenya stamp duty rates 2026 — complete reference
Property type Rate Badge Notes
Urban land and residential plots 4% of purchase price 4% Urban Applies in all gazetted urban areas including Nairobi, Mombasa, Kisumu, Nakuru, Eldoret and all county headquarters
Rural and agricultural land 2% of purchase price 2% Rural Applies to agricultural-classified land outside gazetted urban areas. Confirm classification with the Land Registry before purchase
LIMS registration fee 0.1% of purchase price 0.1% LIMS Paid to the Land Registry separately from stamp duty. Applies to all property transfers regardless of location
Property inherited or gifted 2% of market value 2% Gift Transfers between spouses, parents and children, and direct heirs via probate are assessed at 2% of market value
Transfer between spouses Exempt Exempt Transfers between husband and wife are stamp duty exempt. LIMS fee still applies. Evidence of marriage required
Government and public body transfers Exempt Exempt Transfers to or from the Government of Kenya, county governments, and gazette public bodies are exempt
Penalty for late payment 5% per year Penalty Late payment of stamp duty attracts a 5% per annum penalty on the unpaid amount. Pay promptly after signing the sale agreement
Frequently asked questions about stamp duty in Kenya
Stamp duty in Kenya is 4% of the purchase price for urban and residential land, and 2% for rural or agricultural land. For example, stamp duty on a KES 5 million Nairobi plot would be KES 200,000. The LIMS registration fee of 0.1% is paid separately — KES 5,000 on a KES 5 million property.
The buyer pays stamp duty in Kenya. It is the buyer's legal obligation under the Stamp Duty Act. The seller has no obligation to pay stamp duty. Your conveyancer will calculate the exact amount and provide a KRA iTax payment reference.
Pay stamp duty via KRA iTax at itax.kra.go.ke. Your conveyancer will generate a stamp duty assessment and provide you with the payment reference. Payment is made online and the receipt must be presented to the Land Registry when lodging the transfer documents. Payment must be made before the registry will accept the transfer.
Yes — stamp duty rates are set by the national government and apply uniformly across all 47 counties. Urban land is 4% and rural/agricultural land is 2% regardless of which county the property is in. The LIMS fee of 0.1% also applies uniformly across all counties.
The LIMS (Land Information Management System) fee is separate from stamp duty. It is 0.1% of the purchase price and is paid directly to the Land Registry when lodging the transfer documents. Stamp duty is paid to KRA via iTax. Both must be paid before the registry will process your transfer.
No — Kenya does not have a first-time buyer stamp duty exemption. All buyers pay the standard rates of 4% (urban) or 2% (rural/agricultural). The only exemptions are for transfers between spouses, government body transfers, and certain inheritance transfers.

This calculator is for informational purposes only. Stamp duty rates, LIMS fees, and exemptions are subject to change by the Government of Kenya. Always confirm the current rates with your LSK-licensed conveyancer and KRA before completing any property transaction. Conveyancer and survey fees shown are estimates only — actual fees vary.