Residential Rental Income

Residential Rental Income(S.6A)

Name: 

• Residential Rental Income

Effective Date:

• 1st January 2016

Rate:

• 10% on gross rental income received.(3rd Sch(10))

Who is affected:

• any resident person from income which is accrued in or derived from Kenya for the use or occupation of residential property

Income that qualifies:

• Kes144k to 10m
• Kes288k to 15m(FA 2020, WEF 01/01/2021)

Exemptions

Due date

Penalties