This is Part 4 — the final piece of our Stamp Duty series. If you’ve been following along, we’ve covered what stamp duty is, who pays it, and how it’s paid. Now let’s talk about the exceptions.

Here’s some good news: not everyone has to pay stamp duty.

The law provides exemptions in certain situations. Some examples include:

👉 Transfers between spouses as part of a divorce settlement.

👉 Transfers between parents and children (in some inheritance cases).

👉 Government-to-government land transfers.

👉 Certain first-time buyers under special affordable housing programs.

These exemptions exist to reduce the burden in cases where the transfer isn’t really a “commercial transaction.”

But here’s the warning ⚠️:

·       You must apply for the exemption and prove you qualify.

·       Without official approval, the Land Registry will still demand stamp duty.

So, if someone tells you “Don’t worry, this property is stamp-duty free,” double-check. The law is very clear: unless you fall under an official exemption, you pay.

💡 Wouldn’t you love to see more exemptions for first-time homebuyers in Kenya?

👉 That wraps up our 4-part Stamp Duty series! Stay tuned for our next real estate guide where we’ll break down property transfer costs beyond stamp duty.