Kenya Rental Income Tax Calculator 2026 (MRI 7.5%)
Calculate Kenya's monthly rental income tax (MRI): 7.5% of the gross residential rent for landlords earning KSh 280,000 to KSh 15 million a year.
MRI is a final tax on gross rent: no expenses, losses or capital deductions are allowed. It is due by the 20th of the following month. Commercial property and non-resident landlords are taxed differently.
What it does
Resident landlords in Kenya who receive residential rent of more than KSh 280,000 and up to KSh 15 million a year pay monthly rental income tax (MRI) at 7.5% of the gross rent, a final tax since 1 January 2024. A landlord may instead opt for the annual income tax regime.
How to use it
- Type the gross rent you receive each month.
- Type how many months the property is let in the year.
- Read the MRI to pay each month and for the year.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much tax do I pay on KSh 50,000 of monthly rent?
The rent for the year is KSh 600,000, within the MRI range, so the tax is 7.5% × KSh 50,000 = KSh 3,750 a month, KSh 45,000 for the year.
Can I deduct expenses from rental income?
Not under MRI: the 7.5% is charged on the gross rent and is final. To deduct expenses such as repairs and interest, the landlord must opt out of MRI and declare the rent in the annual return.
When is MRI due?
By the 20th day of the month after the rent is received, through iTax. A tenant or agent appointed as a rental income tax agent may deduct it and pay it to KRA.
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