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We consider stratifying ideals of finite dimensional algebras in relation with Morita contexts. A Morita context is an algebra built on a data consisting of two algebras, two bimodules and two morphisms. For a strongly stratifying Morita context - or equivalently for a strongly stratifying ideal - we show that Han's conjecture holds if and only if it holds for the diagonal subalgebra. The main tool is the Jacobi-Zariski long exact sequence. One of the main consequences is that Han's conjecture holds for an algebra admitting a strongly (co-)stratifying chain whose steps verify Han's conjecture. If Han's conjecture is true for local algebras and an algebra Λ admits a primitive strongly (co-)stratifying chain, then Han's conjecture holds for Λ. [ABSTRACT FROM AUTHOR]