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How to file Monthly Rental Income tax on iTax

Updated 1 October 2026 · 5 min read

If you earn between KSh 288,000 and 15 million a year in residential rent, you file and pay 7.5% of the rent you received every month, by the 20th of the following month. Here's how to do it on iTax.

First, work out the amount with the free rental income tax calculator.

Step 1: Register your property (once)

  1. Log in at itax.kra.go.ke with your KRA PIN and password.
  2. Open Registration, then Register Property Details, and choose a new property.
  3. Enter the property's details and your tenants' KRA PINs (their names fill in automatically), plus the expected monthly rent.
  4. Submit and keep the acknowledgement receipt.

Step 2: File the monthly return

  1. Open Returns, then File Return, and choose Income Tax – Rental Income.
  2. Pick the month and choose Original (or Amended to correct an earlier return).
  3. Enter the rent you actually received that month. iTax works out the 7.5% for you.
  4. Submit and download the acknowledgement receipt.

Step 3: Pay by M-Pesa

  1. Open Payments, then Payment Registration. Choose Income Tax, then Income Tax – Rent, as a self-assessment payment for the same month.
  2. Submit to get a payment registration number (PRN).
  3. On M-Pesa, go to Lipa na M-Pesa → Pay Bill. Business number 222222, account number = your PRN. Enter the amount and pay.

You can also pay at a bank using the PRN slip.

If no rent came in

MRI is charged on rent you actually received, so a month with no rent means no MRI to pay. Your MRI obligation stays open on iTax, so check with KRA whether you should still file a return for that month.

Late filing and payment

Late filingKSh 2,000 or 5% of tax
Late payment5% of the tax
Interest1% a month

Late filing costs whichever is higher. KSh 4,500 of tax paid six weeks late costs KSh 6,815 in total.

What about eRITS?

KRA also runs eRITS (erits.kra.go.ke), an online system where landlords register buildings and units and file rental income tax. Draft regulations propose making registration on it compulsory. Check KRA's latest guidance to see which system applies to you.

Keep good records

The Kenya Landlord Tracker works out your MRI every month from the rent you record, shows the due date, and flags any month that's overdue.

For education only, not tax advice. iTax menus can change. Check kra.go.ke or a tax adviser for your situation.