Kenya rental income tax

The Finance Bill, 2026 marks a significant shift in Kenya’s taxation of real estate income by introducing a dedicated regime for non-resident landlords—individuals and entities earning rental income from property situated within the country. Branded as the Non-Resident Rental Income Tax, the measure is set to take effect on 1 July 2026, and reflects a broader policy move toward tightening compliance...

Kenya’s tax authority, the Kenya Revenue Authority (KRA), has unveiled draft regulations that could significantly reshape the country’s real estate and rental income landscape. The proposed Income Tax (Residential Rental Income Tax) Regulations, 2026 aim to make it mandatory for landlords to register on a digital tax platform, marking a decisive shift from voluntary compliance to structured...