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On 4th April 2024, the Council of Governors issued a letter listing all gazetted urban areas and municipalities within various counties in Kenya. This was followed by a directive from the Office of the Principal Secretary for Lands, Public Works, Housing and Urban Development on 5th April 2024, addressed to all Land Registrars, to charge stamp duty on the transfer of land within the gazetted towns and municipalities at a rate of 4% in line with the Stamp Duty Act. This directive came into force immediately. The increase will result in stamp duty for buyers in the affected areas being twice the former rate of 2%.The gazetted cities and municipalities that fall within the ambit of the 4% stamp duty rate are listed below. Any officer found not to have complied with this directive shall be held liable and be surcharged to the extent of the lost revenue.We advise all clients to take note of this change and to factor it into their plans for land transactions in the affected areas. 

List of the affected areas. 

1.         Baringo Karbarnet Municipality
2.         Bomet Bomet Municipality
3.         Bomet Sotik Municipality
4.         Bungoma Bungoma Municipality
5.         Bungoma Kimilili Municipality
6.         Busia Busia Municipality
7.         Busia Malaba Municipality
8.         Elgeyo/Marakwet Iten Municipality
9.         Embu Embu Municipality
10.     Garissa Garissa Municipality
11.     Garissa Masalani Municipality
12.     Garissa Dadaab Municipality
13.     Garissa Bura Municipality
14.     Homa Bay Homa Bay Municipality
15.     Homa Bay Oyugis Municipality
16.     Homa Bay Mbita Municipality
17.     Homa Bay Kendu Bay Municipality
18.     Homa Bay Ndhiwa Municipality
19.     Isiolo Isiolo Municipality
20.     Kajiado Ngong Municipality
21.     Kajiado Kitengela Municipality
22.     Kajiado Kajiado Municipality
23.     Kakamega Kakamega Municipality
24.     Kakamega Mumias Municipality
25.     Kericho Kericho Municipality
26.     Kericho Litein Municipality
27.     Kiambu Ruiru Municipality
28.     Kiambu Kikuyu Municipality
29.     Kiambu Karuri Municipality
30.     Kiambu Kiambu Municipality
31.     Kiambu Thika Municipality
32.     Kiambu Limuru Municipality
33.     Kiambu Gatundu Municipality
34.     Kiambu Juja Municipality
35.     Kiambu Githurai Municipality
36.     Kiambu Lari Municipality
37.     Kiambu Kabete Municipality
38.     Kiambu Githunguri Municipality
39.     Kilifi Malindi Municipality
40.     Kilifi Kilifi Municipality
41.     Kilifi Mtwapa Municipality
42.     Kilifi Mariakani Municipality
43.     Kilifi Watamu Municipality
44.     Kirinyaga Kerugoya/Kutus Municipality
45.     Kisii Kisii Municipality
46.     Kisii Ogembo Municipality
47.     Kisumu Kisumu City
48.     Kisumu Ahero-Awasi Municipality
49.     Kisumu Maseno Municipality
50.     Kisumu Kombewa-Bodi Municipality
51.     Kisumu Muhoroni Municipality
52.     Kisumu Katiti-Pap Onditi Municipality
53.     Kitui Kitui Municipality
54.     Kitui Mwingi Municipality
55.     Kwale Kwale Municipality
56.     Kwale Diani Municipality
57.     Kwale Lungalunga Municipality
58.     Kwale Kinango Municipality
59.     Laikipia Rumuruti Municipality
60.     Laikipia Nanyuki Municipality
61.     Lamu Lamu Municipality
62.     Machakos Mavoko Municipality
63.     Machakos Machakos Municipality
64.     Machakos Tala/Kangudo Municipality
65.     Makueni Wote Municipality
66.     Makueni Emali/Sultan Hamud Municipality
67.     Mandera Mandera Municipality
68.     Mandera El-Wak Municipality
69.     Marsabit Marsabit Municipality
70.     Meru Meru Municipality
71.     Meru Maua Municipality
72.     Meru Timau Municipality
73.     Migori Migori Municipality
74.     Migori Rongo Municipality
75.     Migori Awendo Municipality
76.     Murang’a Murang’a Municipality
77.     Murang’a Kenol Municipality
78.     Murang’a Kangari Municipality
79.     Nakuru Nakuru City
80.     Nakuru Naivasha Municipality
81.     Nakuru Molo Municipality
82.     Nakuru Gilgil Municipality
83.     Nandi Kapsabet Municipality
84.     Narok Narok Municipality
85.     Narok Kilgoris Municipality
86.     Nyamira Nyamira Municipality
87.     Nyandarua Ol Kalou Municipality
88.     Nyandarua Engineer Municipality
89.     Nyandarua Mairo-Inya Municipality
90.     Nyeri Nyeri Municipality
91.     Samburu Maralal Municipality
92.     Siaya Siaya Municipality
93.     Siaya Bondo Municipality
94.     Siaya Ugunja Municipality
95.     Taita/ Taveta Mwatate Municipality
96.     Taita/ Taveta Voi Municipality
97.     Taita/ Taveta Taveta Municipality
98.     Tana River Hola Municipality
99.     Tharaka Nithi Kathwana Municipality
100.                         Tharaka Nithi Chuka Municipality
101.                         Trans Nzoia Kitale Municipality
102.                         Turkana Lodwar Municipality
103.                         Turkana Kakuma Municipality
104.                         Uasin Gishu Eldoret Municipality
105.                         Vihiga Mbale Municipality
106.                         Wajir Wajir Municipality
107.                         West Pokot Kapenguria (Makutano) Municipality

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