landlord tax Kenya

The Draft Income Tax (Residential Rental Income Tax) Regulations, 2026 represent a major change in enforcement from the Kenya Revenue Authority (KRA). In previous years, compliance with the Monthly Rental Income (MRI) tax was largely a voluntary "honour system." The 2026 regulations change this by introducing mandatory, automated registration through the Electronic Rental Income Tax System...

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...