Income tax on rent, worked example, in Kenya

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Non-resident couple´s joint monthly rental income1
Monthly Rental Income2 1,500 6,000 12,000
Annual Rental Income 18,000 72,000 144,000
= Taxable Income 18,000 72,000 144,000
Income Tax4
Flat rate 10% 1,800 7,200 14,400
Annual Income Tax Due 1,800 7,200 14,400
Tax Due as % of Gross Income 10.00% 10.00% 10.00%
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1 The residential property is jointly owned by husband and wife.

2 Exchange rate used: 1.00 US$ = 101.00 KES

3 Estimated values. Income-generating expenses are deductible when calculating taxable income.

4 Gross rental income earned by nonresident individuals is taxed at a flat rate of 10%.