Kenya Rental Income Tax Changes : ce qu'il faut savoir

In a notice dated April 29, 2026, KRA announced amendments to the Draft Income Tax (Residential Rental Income Tax) Regulations, 2026, and the Draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations of 2026. Kenya Rental Income Tax Changes s'impose comme l'un des sujets qui mobilisent l'attention en Kenya ce jeudi.

Les faits

• In a notice dated April 29, 2026, KRA announced amendments to the Draft Income Tax (Residential Rental Income Tax) Regulations, 2026, and the Draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations of 2026.
• Under the current system, landlords earning between Ksh288,000 and Ksh15 million annually are required to pay a monthly residential rental income tax at a rate of 7.5 per cent on gross rent.
• The draft changes are expected to increase compliance among Kenyans and improve revenue collection, with non-compliant stakeholders facing penalties.
• While the residential rental income tax seeks to improve revenue collection, the rebate for graduate apprenticeship incentivises employers to boost youth employment.
• Despite the existence of the residential Rental Income Tax framework, KRA now intends to streamline its tax crackdown and seal loopholes that have allowed widespread under-declaration of rental income.

L'essentiel

Dans le détail, Under the current system, landlords earning between Ksh288,000 and Ksh15 million annually are required to pay a monthly residential rental income tax at a rate of 7.5 per cent on gross rent.

Sur le fond, the draft changes are expected to increase compliance among Kenyans and improve revenue collection, with non-compliant stakeholders facing penalties.

Concrètement, while the residential rental income tax seeks to improve revenue collection, the rebate for graduate apprenticeship incentivises employers to boost youth employment.

Au-delà de ce constat, despite the existence of the residential Rental Income Tax framework, KRA now intends to streamline its tax crackdown and seal loopholes that have allowed widespread under-declaration of rental income.

Reste à préciser que We want to hear from you before finalising the new Residential Rental Income Tax Regulations and the Graduate Apprenticeship Tax Rebate rules," KRA announced.

Les chiffres

À noter par ailleurs : Following the announcement, KRA urged Kenyans to express their input regarding the two tax categories, with the deadline for comments and reservations set for May 25, 2026.

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Le contexte

Reste à préciser que the Kenya Revenue Authority (KRA) has released draft tax regulations that could change how landlords and employers are taxed in Kenya in a move aimed at increasing compliance.

À noter par ailleurs : However, the amendments are expected to introduce stricter enforcement, including enhanced digital monitoring of rental income streams and improved data matching.

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À ce stade, On the other hand, the graduate apprenticeships regulation introduces a tax relief mechanism for employers to encourage them to hire and train fresh graduates.

À retenir

• The draft changes are expected to increase compliance among Kenyans and improve revenue collection, with non-compliant stakeholders facing penalties.
• While the residential rental income tax seeks to improve revenue collection, the rebate for graduate apprenticeship incentivises employers to boost youth employment.
• Despite the existence of the residential Rental Income Tax framework, KRA now intends to streamline its tax crackdown and seal loopholes that have allowed widespread under-declaration of rental income.