Kenya Revenue Authority (KRA) would like to draw the attention of ALL persons concerned to the following:

1. In accordance with provisions of section 5 of the Stamp Duty Act, Cap. 480 of the Laws of Kenya, every instrument specified in the Schedule to the said Act, wheresoever executed, which relates to property situated or to any matter or thing done or to done, in Kenya, shall be chargeable with the stamp Duty specified in that Schedule.

2. From the Schedule to the Stamp Duty Act, the following are some of the documents on which Stamp Duty must be paid by affixing Adhesive Revenue Stamp:

- Letters of Guarantees

- Letters of Indemnity

- Receipts for any business transaction of Ksh.100 or above

- Bonds

- Instruments of cancellation

- Application for registration of documents

- Liquor Licences

- Policies of insurance e.g. Life Insurance, Marine Insurance etc

- Lease for terms not exceeding one year

- Trust Land Act

- Instruments registered under the Chattels Act Cap. 28

3. Pursuant to section 88 (2) of the Stamp Duty Act, it is an offence, punishable by Law to issue receipts without affixing thereto adhesive revenue stamp of Kshs. 2. Charges for other documents vary. Details may be obtained from the schedule to the Stamp Duty Act or from Kenya Revenue Authority nearest to you.

Note:

Affixing of a Kshs. 2 adhesive revenue stamp is mandatory on all receipts issued irrespective of the number of transactions, persons, that is individuals & business concerns, issuing large numbers of receipts, for instance for payment of water, electricity, purchases from supermarkets, payment for medical bills etc, must affix adhesive revenue stamp as long as the receipt value is Ksh.100 or above. Adhesive revenue stamps are to be affixed per receipt but not per item.

4. Adhesive Revenue stamps are sold in majority of the Kenya Revenue Authority offices, countrywide.

No one is allowed to sell adhesive, revenue stamps in Kenya without authorization from Kenya Revenue Authority.