Field guide · Tax records

Independent-looking pages are not the goal. Useful pages are. This guide states what HomeSpot can support and where an official source remains authoritative.

MRI tax starts with a clean rent-received record

A source-led introduction to Kenya’s Monthly Rental Income regime and the operational rent records residential landlords should maintain before filing.

Written byHomeSpot Editorial Team
Reviewed byG3 Labs source review
Current as reviewed2026-06-30Published 2026-06-30

Direct answer

HomeSpot can organize rent received and produce MRI-ready summaries, but KRA remains the authority for eligibility, rates, filing and payment. As reviewed on 30 June 2026, KRA’s dedicated Rental Income Tax page states a 7.5% rate on gross rent received for the qualifying MRI regime. Verify the current rule on KRA before filing.

01

Keep tax guidance separate from product records

The product record answers what rent arrived, when, from whom and for which unit. KRA guidance answers whether MRI applies, the current rate, due dates and filing process. Do not substitute a software estimate for the official return.

02

Build the received-rent schedule

For each payment, retain the property, unit, tenant, period, amount, date and payment reference. Separate residential from commercial activity and flag reversals or reallocations rather than overwriting history.

  • — Gross rent received by period
  • — Payment references
  • — Property and unit mapping
  • — Adjustments with an audit reason
03

Review the boundary cases

Eligibility can depend on residency, property use, annual rental income and elections made with KRA. Mixed-use properties, non-resident landlords and income outside the stated band deserve professional advice or direct KRA confirmation.

04

File through the official channel

Use KRA’s current iTax or designated rental-income channel and retain the acknowledgement and payment evidence. Reconcile the filed amount back to the rent-received schedule for the same period.

Questions people ask

Does HomeSpot file MRI returns for landlords?

No. HomeSpot organizes residential rent records and reporting. The landlord or their appointed tax professional remains responsible for checking eligibility and filing through KRA’s official channels.

Can MRI rules change?

Yes. Rates, thresholds and procedures can change through legislation and KRA implementation. Use the review date on this guide and verify the linked KRA page before acting.

Sources and review notes

  1. 01
    Rental Income Tax

    Kenya Revenue Authority — Current MRI eligibility, rate and filing guidance. Check KRA before acting because tax rules can change.

  2. 02
    HomeSpot for landlords

    G3 Labs Limited — Primary description of the HomeSpot product and current residential launch scope.