Paying for land does not make you the owner. Ownership passes when the transfer is registered at the land registry in your name. The process has several stages, each with its own document and cost. Knowing the order saves weeks of delay and protects you against paying the wrong office. This is a general guide, and an advocate should handle the legal documents.

Stage 1: the sale agreement

Once due diligence is done (see land due diligence checklist), the buyer and seller sign a sale agreement drawn by an advocate. It states the parties, the plot, the price, the deposit, the completion date and what happens on default. A deposit of ten percent is common, with the balance on completion. Both sides keep a signed copy.

Stage 2: consents

Some transfers need consent before they can be registered:

  • Land Control Board consent for agricultural land, applied for within the period in the Land Control Act.
  • Consent of a chargee, such as a bank holding a mortgage.
  • Consent of a society, company or trust that holds the land.
  • Spousal consent where required for matrimonial property.

Without the required consent, the transfer is void. Apply early because boards meet on set dates.

Stage 3: clearances

Collect clearance certificates for land rates from the county and land rent from the national government where relevant. Both must be paid up to date. See land rates and county property charges.

Stage 4: valuation and stamp duty

The transfer instrument is valued by the Government Chief Valuer or through the online process, to confirm the value on which stamp duty is charged. The buyer pays it. Stamp duty is a percentage of the higher of the sale price and the valuation, at a rate of 4% in urban areas and 2% in rural areas. Get a stamping certificate once paid. The details, including exemptions, are in stamp duty on property transfers.

Stage 5: capital gains tax

The seller must pay capital gains tax on the gain, at 15%, before the transfer can be registered. The seller declares the sale on iTax and obtains a payment receipt that the registry requires. The gain is the sale price less the cost of the property and allowable costs. Use the capital gains tax calculator and the capital gains computation sheet to estimate it, and read selling a property: capital gains tax steps. Buyers should insist that the seller shows proof of payment, because the transfer cannot proceed without it.

Stage 6: the transfer documents

The advocate prepares the transfer form (signed by seller and buyer), and the parties provide:

  1. Original title deed or lease
  2. Passport photographs, copies of IDs and KRA PIN certificates
  3. Land Control Board consent, if required
  4. Rates and rent clearances
  5. Stamp duty payment evidence and CGT receipt
  6. Sale agreement

Stage 7: lodging and registration

The documents are lodged at the land registry, the officer checks them and registers the transfer, entering you as the owner. A new title or a lease reissued in your name follows. Registration fees apply. Collect the original title and keep it safe; make certified copies for everyday use.

Costs to plan for

Item Paid by (usually)
Advocate fees Both sides, for their own advocate
Stamp duty Buyer
Capital gains tax Seller
Land Control Board fee Buyer or seller, as agreed
Registration and search fees Buyer
Valuation Buyer

Add these to the price when budgeting, using costs of buying property: a checklist and the loan affordability checker if you are borrowing.

Mistakes to avoid

  • Paying the full price before the transfer is lodged
  • Skipping the Land Control Board where it is required
  • Using a different name on the transfer from the one on the title
  • Forgetting the seller's CGT receipt
  • Not registering the transfer for years, which leaves the seller as owner on the register

Frequently asked questions

How long does a transfer take? Some are completed within weeks, but delays happen if consents, valuation or clearances are slow. Allow a few months.

Can I pay stamp duty before the valuation? No. Stamp duty is paid after the valuation sets the value for the transfer.

Who pays capital gains tax? The seller. The registry will not register the transfer without proof that it was paid.

Do I need an advocate? In practice yes. The documents must be drawn and lodged correctly, and an advocate protects your deposit and your title.