Finance Bill 2026 Introduces Rental Income Tax on Foreign Landlords

The Finance Bill 2026 imposes a new rental income tax on foreign landlords in Kenya. This new tax, known as the non-resident rental income tax, will apply to individuals or companies not based in Kenya that earn income from properties located in the country. Foreign landlords will need to register with the Kenya Revenue Authority and remit the tax due monthly, although exemptions are provided for Kenyan residents receiving rental income on behalf of non-residents.