Insights

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Commentary and analysis on Kenyan commercial law, legislation and business from the partners of ZMS Advocates LLP.

What the Business Laws (Amendment) Act 2024 Means for Kenyan Companies

The Business Laws (Amendment) Act, 2024 introduced changes to company registration procedures, annual return obligations and beneficial ownership disclosure. Here is what operating companies need to know.

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February 2026

Stamp Duty 101

Stamp duty in Kenya is a tax charged on legal documents when transferring property, shares, or certain rights. It is usually paid by the buyer and must be settled before registration of property or completion of the transaction. Rates vary depending on the type and location of the property (for example, urban vs. agricultural land), and some transactions, like transfers between spouses or to charitable organizations, may qualify for exemptions or reliefs. Proper assessment and timely payment of stamp duty are essential to ensure the validity and enforceability of the transaction documents.