KRA Compliance Checklist for Kenyan Landlords (2026)

Once: set up

1. Check you’re in the MRI regime. Residential rent above KES 288,000 and up to KES 15,000,000 a year. Not sure? Use the rental income tax calculator.
2. Have an active KRA PIN and iTax and eCitizen access.
3. Register every rental property on eRITS, with its units and tenants. How to register on eRITS.
4. Set up electronic receipting through eTIMS so every rent payment gets a KRA-validated receipt. eTIMS for landlords.
5. Collect rent into an account in your name, like your own Paybill or Till, not a caretaker’s personal line, so every shilling is traceable.

Every payment

• Record who paid, how much, and which month it covers.
• Issue an eTIMS receipt for the payment.
• Send the tenant their receipt.

Every month, by the 20th

• Reconcile deposits against rent owed.
• File the return for last month’s rent and pay 7.5% of the gross amount received.
• If no rent came in, file a nil return.

Always

• Keep leases, receipts and filing acknowledgements where you can find them if KRA asks.
• Update eRITS when tenants move in or out, or rent changes.
• Know your exposure: every late month costs at least KES 2,000 in late filing penalties. See penalties.

Or let software do the list

Domus runs this checklist for you: it collects rent over M-Pesa, issues the eTIMS receipt for each payment, prepares the monthly return and shows your KRA penalty exposure in shillings. Domus for landlords.