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Stamp duty hits low-value stock market transactions

Feb 18, 2026 Business Daily Business Daily
Theo Capital Holdings Co-founder and Chairman Eric Ruenji delivers a speech during a past event on October 6, 2025 at JW Marriott in Nairobi.
In July 2025, the NSE changed its rules to allow for trading shares in multiples of one (single share units), shutting down the odd lots board, which handled trades of less than 10 shares since...

Key Takeaways

  • A Sh2 stamp duty is making low-value stock market transactions on the Nairobi Securities Exchange (NSE) disproportionately expensive, particularly for single share trades.
  • The flat-rate duty can push total transaction fees to over 7% for small amounts (e.g., under Sh100) and in some cases, exceed the actual share price for very cheap stocks.
  • This high transaction cost threatens to undermine the NSE's recent efforts to allow single-share trading, which aimed to improve market access for small retail investors.
  • Market players have proposed to President William Ruto the removal of stamp duty for transactions valued under Sh10,000 to encourage retail participation in the stock market.
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