What is the Monthly Rental Income (MRI) tax rate in Kenya?

The current KRA Monthly Rental Income (MRI) tax rate is 7.5% of gross rent received per month for residential property owners earning between KES 288,000 and KES 15 million per year.

When is the deadline for filing MRI returns?

MRI returns and tax payments must be filed on or before the 20th day of every month following the rental income month.

What is the penalty for late MRI filing?

Late MRI filing incurs a penalty of KES 2,000 per month or 5% of tax due (whichever is higher).

verified_userE-Government Compliance Series • By Boratech Cyber

How to File Monthly Rental Income (MRI) Returns in Kenya

A comprehensive guide for landlords and property owners in Eldoret and Kenya. Master the KRA iTax 7.5% MRI portal filing and keep your rental business 100% compliant.

Start Filing Guidearrow_downward Consult Boratech Cyber

Modern residential rental property development in Eldoret Kenya

account_balance_wallet

7.5% MRI Tax

Official Monthly Rental Income tax rate for residential property owners.

Essential Compliance Rules

The Landlord's Essentials

1. Understanding the 7.5% MRI Tax Rate

Residential rental income in Kenya is taxed at a flat rate of 7.5% of the total gross rent collected per month.

percent

check_circleApplies to residential landlords earning between KES 288,000 and KES 15,000,000 annually.
check_circleCalculated on gross rent—no expenses, repairs, or agent fees are deducted under this tax rate.
check_circleIt is a final tax, meaning you do not declare this rental income again in your June annual returns.

event_busy

Monthly Deadline

20th

Of every month. Penalty for late filing or non-filing is KES 2,000 per month plus interest on unpaid tax.

Step-by-Step KRA iTax Filing Process

Portal Login

Select MRI Return

Navigate to Returns → File Monthly Rental Income Return on the top menu.

Input Gross Rent

Select month/year, enter the total gross rent collected from all your properties.

Generate E-Slip

Submit to calculate 7.5% tax. Generate an E-slip to pay via M-Pesa Paybill or Bank.

E-Gov Compliance Status Tracker

Live tracking for the current monthly tax cycle

Active Tax Cycle

Previous Month CompletedNext Deadline: 20th Midnight

Feeling Overwhelmed by KRA Filing or Nil Returns?

Boratech Cyber in Eldoret provides expert E-Government support for landlords and property owners. Let our compliance specialists handle your Monthly Rental Income filings accurately and on time.

Visit Our Eldoret Hub File Via WhatsApp

Official Boratech Cyber Storefront Eldoret

Official Service Center

Boratech Cyber Services

Opposite Eldoret Hospital, Along Makasembo Rd, Eldoret, Kenya

Open Mon-Fri 8AM-7PM | Sat 9AM-5PM • Call/WhatsApp: +254 799 012 907