ADVOKS GLOBAL · KENYA
Income Tax Act
6B. Imposition of non-resident rental income tax.
Edition: 2026-07-01 · In force
6B. Imposition of non-resident rental income tax.
(1)Where the income of a non-resident person is accrued in or derived from the use or occupation of property situated in Kenya, a tax to be known as non-resident rental income tax shall be payable by that non-resident person at the rate specified in the Third Schedule which shall be a final tax on the income.(2)A non-resident person subject to the tax payable under subsection (1) shall-(a)register and account for the tax through a simplified registration framework prescribed by the Commissioner; and(b)submit a return and pay the tax due on or before the twentieth day of the month following the end of the month for which the rent is paid.(3)Subsection (2) shall not apply where the income accrued in or derived from the use or occupation of the property is received by a resident person on behalf of the non-resident person who is subject to the deduction of tax specified in section 35(1)(c).