The Kenya Revenue Authority (KRA) has invited members of the public to submit comments on proposed regulations aimed at reforming the taxation of residential rental income, in a move designed to enhance compliance among landlords.
The draft Income Tax (Residential Rental Income Tax) Regulations, 2026, seek to replace the current 2016 framework and introduce stricter compliance measures, including mandatory digital registration of rental properties, monthly tax filing requirements, and enhanced enforcement mechanisms.
Under the proposed regulations, landlords will be required to register their properties on a KRA digital system, file monthly returns, and remit taxes by the 20th day of the month following rent collection.
In a notice issued on Tuesday, May 5, 2026, the tax authority also announced that it is seeking public views on the draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations, 2026.
“Further, in compliance with the same Act and Article 201 of the Constitution, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalising these Regulations,” the notice read.
The draft regulations have been published on the KRA website for public review.
Members of the public and stakeholders are invited to submit their views to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi, or via email at stakeholder.engagement@kra.go.ke. All submissions must be received on or before May 25, 2026.
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