File and pay Monthly Rental Income (MRI) tax as a landlord
Kenya Revenue Authority · sources read 30 Sep 2026
If you earn rent from residential property, file a return on iTax and pay 7.5% of the gross rent by the 20th of the following month. File a nil return for any month with no rent.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- File and pay by the 20th of the following month (January rent by 20 February)
- Where
- Online on the KRA iTax portal
What you need
- Your tenant's KRA PIN (needed when you register the property on iTax)
Steps
- Register your property once: on iTax go to Registration > Register Property Details, add the tenant's PIN and estimated monthly rent, then submit.
- Each month, go to Returns > File Return, pick 'Income Tax - Rental Income' and enter the gross rent you received. iTax works out the tax.
- Go to Payments > New Payment Registration (Income Tax, sub-head Income tax - Rent) to get a payment number, then pay by mobile money or bank.
Watch out
- The 7.5% is on gross rent. You can't deduct expenses like repairs or loan interest, and you don't declare this rent again in your annual return.
- No rent this month? You still have to file a nil return.
- Late filing costs KSh 2,000 or 5% of the tax, whichever is higher (KSh 20,000 for companies). Late payment adds 5% plus 1% interest a month.
Who can apply
- Kenyan resident landlords (people or companies) earning rent from residential property
- Not for rent above KSh 15 million a year, commercial property or non-resident landlords. Those declare rent in the annual return.
Official sources (3)
- Rental Income Tax kra.go.ke · read 30 Sep 2026
- Overview of Monthly Rental Income Tax (2023/24) kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026