• Rental income tax was introduced by Finance Act of 2015
  • Rental income tax is 10% of gross rent
  • It is a monthly tax payable by resident individual/person for rental income earned from use or occupation of residential property and which does not exceed kshs 10 million per annum.
  • The effective date was 1st January 2016 and the first returns were filed on or before 20th February 2016.
  1. Filing of Return
  • Log on to
  • Go to ‘Returns’ menu
  • Select the ‘Tax Obligations’ (Rent Income)
  • Download the return
  • Declare your property and tenant details ( if more than one property/tenant then please click on ‘Add Rows’). This can be done online or offline.
  • Upload the return and submit. Itax system will automatically compute tax payable based on the gross rent income declared for the month.
  1. Payment of Tax Due
  • Go to ‘Payments’ menu
  • Select ‘ Payment Registration’
  • Click ‘Next’. The system will take you to pre-payment registration details
  • Select the ‘Tax Head’ (Income Tax)
  • Select the ‘Tax Sub Head’ (Rental Income)
  • Select the tax period. The system will auto populate the liability details
  • Click on ‘Add’ and go to the ‘How do you want to pay’ section
  • Select ‘ mode of payment’ as either cash (including mobile money), cheque or RTGS
  • Select the ‘Receiving Bank Name’ from the list of appointed banks
  • Click on ‘submit’ button to generate payment registration slip (E-Slip)
  • Make payment at the selected ‘Receiving Bank’ by presenting the e-slip or;
  • Pay via Mpesa;-
  • Use the KRA Pay Bill Number 572572 and the Account Number is Payment Registration Number quoted at the top right corner of the generated E-Slip
  • Pay via Airtel:-
  • Dial KRA USSD code *572# to access the menu and select the E-Slip generation self-service menu. Proceed to make payment using the E-Slip number.
    Note: To be able to file online, you need to first register with iTax via the iPage facility on the KRA website

For further clarification, please contact


David on 0771808925 or
Enquiries can also be directed to the KRA Call Centre; Tel: +254
(020)4999999/+254 (0711) 099 999 or via email: You
may also contact the KRA Help Desk on Tel: +254 (020) 2816095 or visit the Desk at
Times Tower Building, Ground Floor or the nearest KRA Station for assistance. You can also communicate with KRA via email;
For more details on the Residential Rental Income Tax visit the KRA website; (web page named; 2015 landlords legislation)