Stamp Duty Act

55. Agreements to be charged as leases

Edition: 2026-07-01 · In force

55. Agreements to be charged as leases

(1)An agreement for a lease, or in respect of any letting, shall be charged with the same duty as if it were an actual lease made for the term and consideration mentioned in the agreement.

(2)A lease made subsequently to, and in conformity with, such an agreement duly stamped shall be charged with the duty of five shillings only.[Act No. 8 of 1985, s. 21(f).]

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Source: Kenya Law