Free tool
Rental income tax calculator for Kenya
Work out your Monthly Rental Income (MRI) tax at 7.5% of gross rent, your deadline, and what a late month would cost. Figures from KRA, last reviewed 30 September 2026.
Gross rent a month
KES 100,000
KES 1,200,000 a year
MRI due each month
KES 7,500
KES 90,000 a year
If a month is filed late
KES 2,450
penalty + interest, one month late
You’re in the Monthly Rental Income regime. This month’s rent is due to KRA by 20 October 2026.
How the calculation works
MRI = gross rent received in the month × 7.5%. Gross means before any expenses: repairs, loan interest, agent fees and service costs can’t be deducted. MRI is a final tax, so there’s nothing more to pay on that rent at year end.
- Applies to: residential rent above KES 288,000 and up to KES 15,000,000 a year, for resident individuals and companies.
- Rate: 7.5% of gross rent, effective 1 January 2024.
- Due: by the 20th of the following month, filed through eRITS.
- No rent this month? File a nil return.
The late-month estimate adds the late filing penalty (the higher of KES 2,000 or 5% of the tax for individuals, KES 20,000 or 5% for companies), the 5% late payment penalty and one month of 1% interest. Full rules in MRI deadlines and penalties.
Frequently asked questions
How is rental income tax calculated in Kenya?
Monthly Rental Income tax is 7.5% of the gross rent received in the month, with no deductions for expenses. KES 100,000 of rent means KES 7,500 of tax.
Who pays the 7.5% rental income tax?
Resident individuals and companies with residential rental income above KES 288,000 and up to KES 15,000,000 a year.
When do I pay rental income tax?
Every month, by the 20th of the month after the rent was received. Months with no rent need a nil return.
Can I deduct expenses from rental income under MRI?
No. MRI is a final tax on gross rent. Landlords who want to claim expenses can elect, in writing to KRA, to use the annual income tax regime instead.
Last reviewed 30 September 2026. This page is general information, not tax advice; confirm your position with a KRA-registered tax agent.
Keep reading
Monthly Rental Income Tax: Deadlines and Penalties
When Kenya's monthly rental income tax is due, what late filing and late payment cost, and how interest adds up. Worked example included.
KRA eRITS filing
What eRITS requires from landlords and how Domus prepares and files the monthly return.
Domus for landlords
KRA compliance and rent collection for landlords earning above KES 288,000 a year.
Stop calculating by hand
Domus works out each month's MRI from the rent it actually collected, issues eTIMS receipts and prepares your eRITS return.