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REVISED STAMP DUTY RATES FOR GAZETTED URBAN AREAS AND MUNICIPALITIES

Pursuant to the Stamp Duty Act, the Ministry of Lands, Public Works, Housing and Urban
Development (“the Ministry”) has declared that on the transfer of land, the stamp duty payable by
purchasers on the list of gazetted urban areas and municipalities is now 4% of the value of the
property or land. This doubles the amount payable from the previous rate of 2%.


Stamp duty is tax that is imposed by the government on various legal instruments, including
instruments that affect property, assets and the transfer of land. Purchasers bear the obligation of
paying for stamp duty on the transfer of land. For example, when buying a house, apartment or piece
of land. The amount of stamp duty payable is calculated based on a percentage of the value of the
subject-matter.


The Ministry announced the new rates, which are to be implemented with immediate effect, via a
letter addressed to all Land Registrars on 5th April 2024. The directive will be implemented in various
cities and urban areas, such as Nakuru, Naivasha, Kiambu, Eldoret, Kisumu, Ngong, Kitengela and
Kajiado. We advise all affected parties, particularly those that are in the process of purchasing
property or land in these areas, to ensure they comply with the new directive.
Below is a table with the full list of Gazetted Urban Areas and Municipalities.

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The Conversion of Land Reference Numbers in Nairobi

Pursuant to the Land Registration Act, 2012 (“the LRA”) and the Land Registration (Registration Units) Order, 2017, the Ministry of Lands and Physical Planning (“the Ministry”) has begun the process of conversion of various Land Reference Numbers in order to consolidate the land registration regimes in the repealed legislations to create one amalgamated registration process and curtail fraud and delays in delivery of services.

A special issue of the Kenya Gazette published on the 31st of December 2020 announced the conversion of various parcels of land in Nairobi. This shall affect land owners and parties with an interest in the Land Reference Numbers that are listed. A copy of the Gazette can be accessed at http://kenyalaw.org/kenya_gazette/gazette/volume/MjI2OA–/Vol.CXXII-No.242/. We advise those who are affected to take the following steps:

  1. Take note of the old and new registration numbers and ensure that the corresponding acreage details of the affected parcel are correct;
  2. Inspect the cadastral maps of the land; and
  3. Once the Ministry invites registered owners to apply for replacement of title documents, registered owners should apply for the same and surrender their title documents under the old repealed regime in order to receive their new title under the LRA.

If there are any inconsistencies in the details of the old Land Reference Numbers and new Parcel Numbers, interested parties may lodge a complaint with the Registrar of Lands, and pending its resolution, register a caution on the affected land.

Please note that all documents pertaining to the parcels specified in the Gazette shall be transferred and maintained in the new registration units on the 1st of April 2021 (“the commencement date”). We therefore advise all interested parties to inspect the details in the Gazette and in the case of grievances, take all necessary action before the commencement date.

Igeria & Ngugi Advocates are ready and willing to provide further assistance to any interested party relating to the steps detailed above and the entire conversion of title process.

For any further queries, please send an email to

conveyancing@attorneysafrica.com or benson.ngugi@attorneysafrica.com.