Before you can file and pay tax on your rent, your KRA PIN needs the right tax obligation. Many landlords have a PIN for their job but have never added rental income, and so cannot file. The steps are short once you know where to look.

What you need first

Step by step

  1. Log in to iTax with your PIN and password.
  2. Go to Registration and choose Amend PIN details, or the equivalent link in the current menu.
  3. Under Tax Obligations, add the Monthly Rental Income obligation, or Income Tax - Resident Individual if you plan to use the annual route.
  4. Enter the effective date, which is the date you began earning rent. KRA may ask for supporting information.
  5. Submit the application. The obligation appears on your profile once it is approved, usually within a short time.

iTax screens change, so follow the current wording on the portal if it differs from this list.

Choosing the right obligation

The flat monthly route and the annual route are different obligations. If you are unsure which suits you, compare them with the rental income tax calculator and read monthly rental income tax or annual tax. Landlords can elect, in writing, to be taxed under the normal rules instead.

Filing your first return

For the monthly route, file the return by the 20th of the month after you received the rent:

  1. Go to Returns, then File Return, and choose the monthly rental income return.
  2. Enter the gross rent for the month and the details of the properties.
  3. Submit, generate a payment slip and pay by bank or M-Pesa.
  4. Download the acknowledgement and keep it.

Our guide to how to file a monthly rental income return has the details and the penalties for filing late.

If you have been collecting rent without registering

Register now and file for the earlier months. Penalties and interest may apply, but they grow with time; estimate them with the KRA penalty calculator and read KRA penalties and interest explained. Ask KRA about any amnesty for late filers.

Set up your records

Start a rent register on day one. The free rent receipt book gives you numbered receipts and a total for each month, and the monthly rental income (MRI) tracker works out the tax. Put the payment dates in the KRA filing and payment calendar.

Agents and withholding

If you use an agent, ask whether they are appointed to withhold tax on your rent; see withholding tax on rent. That changes what you pay yourself.

Procedures and screens on iTax change. Follow KRA's current instructions.

Common questions

What do I need before I register? A KRA PIN, your iTax password and registered email, and details of the property and your rent. The obligation is added to your PIN under the registration menu.

Can I register for the whole year later? You can add the obligation at any time, but returns are due monthly from the date of the obligation, and rent already received may need catching up. Register as soon as you start collecting rent.

How do I file after registering? Each month, file the monthly rental income return with the gross rent received and pay the tax with a PRN by the 20th of the next month.