NAIROBI, Kenya, May 2 – The Kenya Revenue Authority (KRA) has invited public comments on proposed residential rental income tax regulations aimed at tightening compliance among landlords.
The draft Income Tax (Residential Rental Income Tax) Regulations, 2026, seek to replace the 2016 framework and introduce measures such as mandatory digital property registration, monthly tax filings and stricter enforcement.
Under the proposals, landlords will be required to register properties on a KRA system, file monthly returns and remit taxes by the 20th day of the month following rent collection.
“The Commissioner General… invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalising these Regulations,” KRA said, adding submissions must be made by May 25, 2026.
The draft rules also give KRA powers to request financial records, summon taxpayers and require regular property data updates, while disallowing expense deductions when calculating rental income tax, a move that could increase the tax burden for some landlords.