Rental income tax calculator Kenya (MRI 7.5%)

Enter your monthly rent and see the tax you pay each month, and whether normal income tax could cost less.

Monthly gross rent from residential property (KES)Your yearly expenses on the property (KES)

Rental income tax for the year

How MRI works

Monthly Rental Income tax is 7.5% of gross residential rent for landlords earning between KES 288,000 and KES 15 million a year. It is a final tax, and you cannot deduct expenses. Commercial rent is declared on your normal annual return. Non-resident landlords now pay a separate 30% regime from 1 July 2026.

Read the full rental income tax guide and see what you could owe on a sale with the capital gains tax calculator.

Common questions

Is the MRI rate going up to 10%?

The Finance Bill 2026 proposed it, but the rate was left at 7.5% in what KRA has published. Check KRA before you rely on this.

Is MRI a final tax?

Yes. No further income tax is due on the same residential rent.

When is it due?

By the 20th of the following month on iTax.

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Landlord with several units?

We register you, file every month and keep your rent records clean.

Ask for landlord help

Estimates for guidance only, not tax advice. Rates were checked in October 2026 and can change. Confirm with KRA or a qualified professional.