Rental – Residential

Tax Obligations Due By Penalties
Monthly residential rental tax @ 10% of the gross rent for Annual rental income between Sh. 288,000 to Sh.15 Million 20th Day of the following month Penalty on late filing: 2,000 or 5% of the tax due whichever is higher for individuals 20,000 or 5% of the tax due whichever is higher for corporates. Penalty on late payment: 5% of the tax due and
PAYE for Employees 9th of the following Month Penalty on late filing: 25% of the tax due or Kshs. 10,000. Penalty on late payment: 5% of the tax due and a late payment of 1% per month
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