Friday, June 13, 2025

Exemption from Stamp duty in Kenya

 Stamp Duty exemption may be obtained for transactions, including but not limited to:

  • Transfer of land to charitable organizations as gifts.
  • Transfer of property between spouses.
  • Transfer of family property to the members on demise of a family member in whose name the property was registered.
  • Transfer of land from a Holding Company and its Subsidiaries where the holding company owns not less than ninety percent (90 %) of the shares of the subsidiary, etc.
  • Transfer of family property to a company wholly owned by the same family (By virtue of Legal Notice Number 92 of 2007 issued pursuant to section 106 of the Stamp Duty Act).

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