How KRA’s new rental tax rules exempt landlords earning below Ksh24,000 monthly

The Kenya Revenue Authority (KRA) has clarified that landlords earning less than Ksh24,000 monthly from residential properties are exempt from Monthly Rental Income (MRI) tax under its 2026/2027 rental income tax guidelines.In the guide released on Monday, October 19, KRA outlined the income thresholds that determine which residential property owners qualify for the simplified monthly tax regime and which fall under other tax arrangements.