Land & property · Reciprocal
Land rates, rents & stamp duty
Missions are exempt, on a reciprocal basis, from land rates, land rents and stamp duty on premises of the mission. Purchase or sale of land or real property requires prior permission from the Government of Kenya through the Ministry.
ProtocolWho it applies to
Diplomatic missions holding or acquiring property.
How it works
- 1For rates, rents or stamp-duty exemption, apply through the Protocol Directorate with the property details.
- 2To buy or sell land/real property, request permission through the Ministry, indicating the location and intended use.
- 3Protocol processes the exemption or permission on a reciprocal basis.
Conditions and notes
- Stamp-duty exemption applies to premises of a mission (freehold or leasehold); it does not extend to counterparts of conveyances or leases.
- Rented properties do not qualify for tax exemption; permission is not required to rent.
