The Finance Bill 2026 proposes a new Non-Resident Rental Income Tax targeting foreign landlords earning rent from properties in Kenya.

• This measure aims to broaden the tax base and improve compliance within the real estate sector.
• The Kenya Revenue Authority (KRA) will administer and collect this tax.
• The tax will be treated as a final tax, with a simplified registration system for non-resident landlords, who must remit by the 20th of the month following rent receipt, though exemptions exist if a resident already withholds tax.