Kenya's land transfers in gazetted towns/municipalities to be charged 4% tax under Stamp Duty Act

EY logo with black background
EY Global

Multidisciplinary professional services organization

  • The Council of Governors has enumerated all gazetted urban areas and municipalities within various counties in Kenya.

  • Consequently, the Office of the Principal Secretary for Lands, Public Works, Housing and Urban Development issued a directive that 4% stamp duty shall be charged on the transfer of land within the gazetted towns and municipalities, effective immediately.

Executive summary

The Office of the Principal Secretary for Lands, Public Works, Housing and Urban Development on 5 April 2024 issued a communication informing all land registrars that the stamp duty on the transfer of land within gazetted1 towns and municipalities shall be charged at 4%, in line with the Stamp Duty Act.

Detailed discussion

On 4 April 2024 the Council of Governors issued a letter enumerating all gazetted urban areas and municipalities within various counties in Kenya.

Consequently, on 5 April 2024 the Office of the Principal Secretary for Lands, Public Works, Housing and Urban Development issued a directive addressed to all land registrars to the effect that going forward, stamp duty on the transfer of land within the gazetted towns and municipalities shall be charged at 4% in line with the Stamp Duty Act. Notably, this directive came into force immediately.

Gazetted cities and municipalities that fall within the ambit of the 4% stamp duty rate include Kitengela, Kajiado, Kilifi, Watamu, Diani, Limuru, Nakuru, Naivasha, Kericho, Murang'a, Ruiru, Kiambu, Kabete, Narok, Machakos, Mandera and Lodwar, among many others.

Emphatically, any noncompliant officer shall be held personally liable and surcharged to the extent of the lost revenue.

Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young (Kenya), Nairobi
  • Francis Kamau

  • Christopher Kirathe

  • Hadijah Nannyomo

  • Robert Maina

  • Lavine Sange
Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
  • Grace Mulinge

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.


EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.