KRA tax amnesty 2026iTaxtax compliance Kenyapenalties waiverinterest waiverrental income taxdiaspora landlordsSMEs Kenyatax debtKRA filing
KRA Tax Amnesty 2026 in Kenya: How the December Deadline Works, What Penalties Are Waived and How to Apply on iTax
The Finance Bill 2026 extended Kenya's tax amnesty to 31 December 2026. Penalties and interest accumulated up to 31 December 2025 are waived in full once the principal tax is paid. This article explains who qualifies, how to apply on iTax, and the trade-offs for diaspora landlords and SMEs.
May 24, 2026
8 min read
54
Rental income taxRITKenya tax 2026Finance Bill 2026non-resident withholdingdiaspora landlordreal estate KenyaKRAiTaxrental tax complianceproperty taxgross rent
Kenya Rental Income Tax 2026: Why the Rate Rose to 10% and How Resident and Diaspora Landlords Should Respond
The Finance Bill 2026 increases the residential rental income tax rate from 7.5% to 10% of gross rent. The Bill also introduces a 30% withholding tax on rent paid to non-resident persons. Diaspora landlords face a meaningfully different tax bill in 2026/27 and should review their property holding structures.
May 24, 2026
8 min read
33