Free tool · No sign-up
Kenya Rental Income Tax Calculator
Work out your Monthly Rental Income (MRI) tax — a flat 7.5% of gross rent for residential landlords collecting KES 24,000–1.25M a month (that's KES 288,000–15M a year). Filed by the 20th of each month on KRA iTax / eRITS.
Your rent
Enter the gross monthly rent you collect across all your units.
Stop doing this sum every month
PropTraka tracks every rent payment and works out your monthly MRI automatically — keeping tax-ready records so the figure is always ready when you file.
Rental tax FAQ
How is rental income tax calculated in Kenya?
Residential landlords whose gross rent is between KES 288,000 and KES 15,000,000 a year pay a flat 7.5% of gross rent — no deductions — under the Monthly Rental Income (MRI) regime, filed monthly as a final tax. The band is measured per YEAR, so compare your annual rent (monthly × 12): KES 288,000/year is about KES 24,000/month, and KES 15M/year about KES 1.25M/month. Below KES 288,000 a year you declare rent under the regular individual income-tax bands (with personal relief) instead of MRI; above KES 15M a year (or for commercial property), under standard income tax.
When is MRI rental tax due in Kenya?
MRI is filed and paid monthly, by the 20th of the following month, on KRA iTax — and via eRITS (the Electronic Rental Income Tax System) as mandatory registration rolls out in 2026.
What is the penalty for filing MRI late?
KES 5,000 or 5% of the tax due, whichever is higher — plus interest on any unpaid tax.
Can I deduct expenses under MRI?
No. MRI is a flat 7.5% of gross rent with no deductions. If your deductible expenses are high, the Annual regime (deductions allowed, taxed at progressive rates) can work out cheaper — it is worth comparing both for your situation.
Do I have to register for eRITS?
KRA is making eRITS registration mandatory for landlords within the MRI band (KES 288,000–15M a year). Once registered you file your monthly rental return through eRITS by the 20th.
Estimate only — not tax advice. Rates current as of 2026; confirm your obligations with KRA or a registered tax advisor before filing.