Who doesn't pay stamp duty: first-time affordable housing buyers, spouses, wills and family trusts
Stamp Duty Act · sources read 5 Oct 2026
The Stamp Duty Act exempts a first-time home owner buying a house under the affordable housing scheme, transfers of property between husband and wife (duty: nil), and wills, codicils and registered family trusts. A gift of land to anyone else, such as a child, still pays duty as if it were a sale, worked out on the property's value.
- Where
- Ministry of Lands stamp duty assessment desk, or on Ardhisasa
What you need
- An exemption application, the documents to be exempted, supporting documents and a copy of the title
Steps
- Apply for the exemption at the Lands stamp duty assessment desk with the application, the transfer documents, supporting documents and a copy of the title.
- The stamp duty assessment and exemption service itself is free.
- For a gift to a charitable body or trust, the Collector of Stamp Duties must give an opinion on the document before it counts as properly stamped. This is done without a fee.
Watch out
- Gifting land to a child, sibling or friend is not exempt. It pays duty as if it were a sale, on the value of the property.
- The first-time buyer exemption covers houses bought under the affordable housing scheme only, not any first home bought on the open market.
- A developer handing affordable housing units to the National Housing Corporation also pays no stamp duty.
- A company moving property to its shareholders as part of an internal reorganisation is exempt, but only if it goes to them in proportion to their shareholding.
Who this covers
- A first-time home owner buying a house under the affordable housing scheme.
- A husband and wife transferring land or a house between themselves.
- Wills, codicils, registered family trusts and other testamentary dispositions.
- Documents signed by or for the Government, where the Government would otherwise have to pay the duty.
- Gifts of property to a body or registered family trust set up for charitable purposes only.
- Buying, selling or transferring shares listed and traded on the Nairobi Securities Exchange or another approved exchange.
Official sources (2)
- Stamp Duty Act (Cap. 480), consolidated new.kenyalaw.org · read 5 Oct 2026
- Stamp Duty Assessment & Exemption lands.go.ke · read 5 Oct 2026