06/05/2026
The government has introduced new 2026 regulations on residential rental income tax, streamlining thresholds and tightening compliance:
✓Applies to resident landlords earning between KSh 288,000 and KSh 15 million annually
✓Tax is final—no additional income tax applies
✓Returns and payments are due by the 20th of the following month
✓Mandatory registration of rental properties on a KRA system
✓No expense or capital deductions allowed
✓Landlords exceeding KSh 15 million must notify the Commissioner before year-end
✓Opting out requires at least 3 months’ notice, with confirmation within 60 days
✓Replaces the previous 2016 regulations (L.N. 106)