MRI tax filing for residential landlords in Kenya

Monthly Rental Income returns do not have to be a scramble. Here is how organised rent records help you file on iTax with confidence.

Some resident landlords with qualifying residential rental income fall under KRA's Monthly Rental Income (MRI) regime. Eligibility, rates and procedures can change, so verify the current position on KRA's official Rental Income Tax page before filing. The operational starting point is still the same: keep a clean record of rent actually received.

What MRI actually needs

For the qualifying MRI regime, KRA's dedicated guidance describes tax on gross rent received. Your working record should therefore preserve:

Gross rent collected per property or portfolio
Allowable expenses where applicable
Consistent records month to month

When payments arrive via M-Pesa and are logged against units automatically, your MRI worksheet stops being a forensic exercise in M-Pesa statements and WhatsApp screenshots.

How HomeSpot helps

HomeSpot's accounting tools track rent in KES, tie payments to tenants and units, and surface MRI-ready summaries so you can estimate what belongs on iTax before you submit. You still file through KRA's official channels — we help you arrive prepared.

A simple monthly rhythm

1. Close the month when the last expected payment is in (or marked overdue). 2. Export or review the MRI summary for gross rent received. 3. File on iTax before the deadline — same day each month if possible.

Landlords who treat MRI like a recurring ops task — not an annual fire drill — spend less on penalties and more time improving their buildings.