Article Index
Page 7 of 10
6. Taxation of Land in Kenya
In Kenya the law imposes land tax in the following ways; stamp duty on property leases which is levied at a flat rate of 1% on period leases up to three years and at a flat rate of 2% on period leases exceeding three years. There is also stamp duty on property transfers which is levied on property transfers at varying rates, depending on the location of the property. The rate is flat at 4% on properties located in municipalities and 2% on properties located outside municipalities. Land tax is specifically levied as a local tax with varying rates depending on the location of the land. The highest rate is 8% which applies in Nairobi.