- Became first operational on 1st January 2016.
- Applicable to residential rental property.
- Charged on gross rental income.
- Currently applies to annual rental income of Kshs.288,000/- per annum.
- One can elect to be taxed using the normal provisions by notifying the Commissioner within 6 months.
tax ACADEMY
Income Tax Act (cap 470)
: KENYAprevious next
Chapter 13
-
Residential Rental Income Tax (RRIT) Rates
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Rates of RRIT And Due Dates
- RRIT rate is 10% of gross residential rental income. Para 10, Third Schedule
- Due date is 20th of the month following rental month. LN 106 of 2016
| Year | Minimum (Kshs.'000) | Maximum (Kshs.'000) | |
|---|---|---|---|
| 2016 | 144 | 10,000 | |
| 2021 | 288 | 15,000 |
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