Resident landlords who let out homes pay a simple monthly tax: a flat percentage of the rent they receive, with no deductions.
Rental income tax calculator
Monthly residential rental income tax for resident landlords in Kenya, on gross rent.
Who pays it
- Resident individuals and companies whose gross residential rent is more than KES 280,000 and not more than KES 15,000,000 a year.
- Above that, rental income is declared on the ordinary annual return, where expenses can be deducted.
- Non-resident landlords fall under a separate regime introduced from 1 July 2026, at 30% of gross rent unless tax is already withheld.
KRA’s published rate is 7.5%. A higher rate was proposed in the Finance Bill 2026, so confirm the current rate on KRA’s website before you file.
Filing
File the monthly rental income return on iTax and pay by the 20th of the following month - a nil return if no rent came in. Keep your tenancy agreements and rent records.