Cost of transferring land in Kenya: stamp duty, legal fees and every other charge
Every cost of buying and transferring land or a house in Kenya: stamp duty, valuation, legal fees, searches, registration and capital gains tax.
Updated 23 October 2026 · Mtopanga Properties editorial team
The asking price is not what a property costs you. Buyers in Kenya should budget for several government charges and professional fees on top, and sellers should plan for capital gains tax. Here is what to expect.
Rates and fees change. Treat this as a checklist and confirm current figures with your advocate and KRA before you sign.
Buyer's costs
| Cost | Who charges it | What to expect |
|---|---|---|
| Stamp duty | KRA (Stamp Duty Act) | 4% of value in municipalities, 2% outside |
| Valuation for stamp duty | Government valuer (and sometimes a private valuer) | Fee varies; a bank valuation is separate |
| Advocate's legal fees | Your advocate | Governed by the Advocates Remuneration Order scale |
| Official searches | Land registry / Ardhisasa | Small statutory fee per search |
| Registration fees | Land registry | Fixed fees per document registered |
| Survey and beacon fees | Licensed surveyor | Depends on size and work needed |
| Mortgage costs (if borrowing) | Lender | Arrangement fee, bank valuation, insurance, stamp duty on the charge |
Stamp duty in detail
Stamp duty is a tax on the transfer document, paid by the buyer. It is calculated on the value of the property as assessed by the government valuer, not only the price in the sale agreement. The rate is 4% for property in a municipality and 2% outside. Certain transfers are exempt, for example some transfers between spouses and qualifying first-time home purchases under specific affordable housing provisions. Ask your advocate whether an exemption applies.
Legal fees
Advocates' fees for conveyancing are set by scale in the Advocates Remuneration Order and are usually charged as a percentage of the property value, plus VAT and disbursements. Agree the fee in writing before work starts.
Seller's costs
- Capital gains tax (CGT): 15% of the net gain on the transfer of property, payable by the seller, since the Finance Act 2022 raised it from 5%. Some transfers are exempt, such as certain transfers of a principal residence and some family transfers.
- Agent's commission: if the seller instructed an estate agent, as agreed in writing.
- Clearances: land rates clearance and, for leasehold, land rent clearance and consent fees.
- Discharge of charge: if there is a mortgage on the property, the lender's discharge fees.
Worked example (illustrative)
For a KSh 3,000,000 plot in a municipality, with a government valuation equal to the price, stamp duty would be 4% of KSh 3,000,000, which is KSh 120,000. Add legal fees on the advocates' scale plus VAT, search, registration and survey costs. Many buyers end up budgeting between 6% and 10% of the price for all costs combined, depending on the property and whether they borrow.
How to keep costs down
- Get written fee quotes from your advocate and surveyor upfront.
- Ask early whether any stamp duty exemption applies.
- Avoid repeat work: give your advocate complete documents from the start.
- For off-plan units, read who pays for the sectional title, service charge deposits and utility connections.
Frequently asked questions
Who pays stamp duty in Kenya, the buyer or the seller?
The buyer normally pays stamp duty on the transfer. The seller pays capital gains tax on any gain.
Is stamp duty charged on the sale price or the valuation?
It is assessed on the value determined for stamp duty purposes, which is usually the government valuer's assessment. If that is higher than the agreed price, duty is charged on the higher figure.
How much is capital gains tax on land in Kenya?
Capital gains tax is 15% of the net gain, following the Finance Act 2022. The seller pays it, and certain transfers are exempt.
General information for Kenya, not legal, tax or financial advice. Laws, fees and procedures change: confirm current requirements with a qualified advocate, licensed surveyor, registered valuer or KRA before you commit money.