Rental income tax calculator
Landlords who rent out homes pay monthly rental income tax (MRI) on the rent they collect. It is a final tax.
Enter the rent for the month and what you expect for the year to see the tax and whether MRI applies.
How it's calculated
- The tax is 7.5% of gross rent. No expenses, losses or capital deductions are allowed.
- It applies to residential rent of more than Ksh 288,000 and up to Ksh 15,000,000 a year.
- Above Ksh 15,000,000 you declare the rent with your other income in your annual return.
An example
A flat let at KSh 60,000 a month pays KSh 4,500 of rental income tax each month.
Frequently asked questions
Can I deduct repairs or agent fees?
No. MRI is charged on gross rent and no expenses are allowed.
Can I opt out of MRI?
Yes. The Income Tax Act lets you elect, in writing to the Commissioner, not to pay it. Then the normal income tax rules apply.
Does it apply to commercial property?
No. MRI covers residential property. Commercial rent is taxed under the normal rules.
Key terms
- Final tax
- A tax that settles what you owe on that income, with nothing more to pay later.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- Kenya Revenue AuthorityResidential Rental Income Tax (MRI)
- Kenya LawIncome Tax Act (Cap. 470), section 6A