Rental income tax calculator for Kenya
Work out the monthly rental income tax (MRI) KRA expects on your residential rent, whether it applies to you, and the date it's due.
Tax due for November
KES 11,250
Pay by 20 December on iTax or eRITS.
- Rent this month
- KES 150,000
- Rent for the year (×12)
- KES 1,800,000
- Tax for the year
- KES 135,000
- You keep this month
- KES 138,750
Your rent is between KES 288,000 and KES 15,000,000 a year, so 7.5% monthly rental income tax applies. It is a final tax: expenses are not deducted.
How the tax is worked out
Resident landlords pay 7.5% of the gross residential rent they receive each month. Gross means before any expenses: repairs, caretaker salaries and loan interest are not deducted, because MRI is a final tax.
It applies when your residential rent is between KES 288,000 and KES 15,000,000 a year. This calculator multiplies the month's rent by 12 to check which side of those limits you are on.
When to pay
File and pay on KRA iTax or the eRITS rental portal by the 20th of the following month. If no rent came in, file a nil return.
Figures follow the rules in force as of November 2026. This is a guide, not tax advice: confirm anything unusual with KRA or a tax adviser. For more detail, read our plain guide to rental income tax in Kenya.
Questions
What is the rental income tax rate in Kenya?
7.5% of gross monthly residential rent, for resident landlords whose residential rent is between KES 288,000 and KES 15,000,000 a year.
Can I deduct repairs and other expenses?
No. Monthly rental income tax is a final tax on gross rent, so expenses are not deducted.
When is rental income tax due?
By the 20th of the month after the rent was received, through iTax or eRITS. File a nil return for a month with no rent.
Does this apply to shops and offices?
No. Commercial rent is not under monthly rental income tax; it is declared in the normal income tax return.