Is the Doctrine of Sanctity of a Title Absolute or Legal Fiction? (Part 2: Possessing a Title is not conclusive proof of ownership of a Property)

Person A bought a parcel of land in the 80’s and was irregularly issued with a Certificate of Title by the Nairobi land registry. Over the years there have been subsequent transfers. Currently, the land is lawfully registered to Person B who has constructed a development consisting of 100 apartments for sale after acquiring all the necessary approvals. The development was ranked as the best place to live in Nairobi in 2022, subsequently, all the apartments quickly sold off.

Navigating Unregistered and Unexecuted Leases in Kenya

Leasing property (whether residential or commercial) is a common practice in Kenya. However, understanding unregistered and unexecuted leases can be a challenge for both landlords and tenants. In this article, we will explore the types of leases available in Kenya, the registration requirements for leases, and the legal implications of unregistered and unexecuted leases. By the end of this article, you will have a better understanding of what you need to know when dealing with unregistered and unexecuted leases in Kenya.

Residential Income Tax

The simplified tax regime on residential rental income was introduced in Kenya with effect from 1st January 2016.It applies to residential rental income ranging from KES 288,000 to KES 15,000,000 per annum. Under this regime, tax is calculated as 10% on gross rent received and is a final tax.The landlord is required to file a monthly return and make payment by 20th day of the following month.The penalty...

Tax Implications on Transfer of Land

The purchase of land or property is capital intensive and tax compliance is vital. Tax implications to the buyer The buyer is required to pay stamp duty on the acquisition of land. The stamp duty is calculated at 4% of the value of land while a 2% applies in instances where the land is located in other areas. Stamp duty is based on the value ascertained by a government valuer. This is done in...

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