KRA Unveils Draft Tax Rules Targeting Landlords and Graduate Apprenticeships

The Kenya Revenue Authority has invited members of the public, professionals and stakeholders to take part in shaping new tax rules that will guide residential rental income and graduate apprenticeship incentives.

The notice released on April 29, 2026, marks the start of the public participation process under the Statutory Instruments Act and the Constitution.

The Commissioner General, acting on behalf of the Cabinet Secretary for the National Treasury, confirmed the development of the draft regulations. He also opened them for public input to ensure wider stakeholder engagement.

Two Draft Tax Regulations Introduced

KRA has developed two separate draft regulations for public consideration.

“The draft Income Tax (Residential Rental Income Tax) Regulations, 2026,” the notice highlighted.

“The draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations, 2026,” it added.

These proposals aim to guide the taxation of residential rental income. They also seek to support graduate apprenticeship programmes through tax rebates.

As a result, KRA expects improved compliance in the rental sector. At the same time, the reforms aim to encourage youth employment through structured apprenticeship opportunities.

Also Read: KRA Outlines Step-by-Step Process to Stop Tax Deductions for Deceased Persons

Legal Framework and Public Participation

The process follows the Statutory Instruments Act, Cap. 2A and Article 201 of the Constitution. These laws promote transparency and public involvement in financial decision-making.

“In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalising these Regulations,” the notice further stated.

KRA has also published the draft regulations on its official website. This move allows the public to review the proposals before submitting feedback.

Also Read: KRA Sends WhatsApp Tax Alerts to Selected Kenyans With a Deadline

How to Submit Feedback

Interested individuals and organisations can send their views through official channels. They may write to: Commissioner General, Kenya Revenue Authority, P.O Box 48240-00100, Nairobi

Or email:stakeholder.engagement@kra.go.ke

All submissions must reach KRA on or before May 25, 2026. Therefore, stakeholders have a limited window to participate in the process.

Follow our WhatsApp channel for instant news updates

Kenya Revenue Authority invites Kenyans to submit views on proposed 2026 income tax regulations covering rental income and graduate apprenticeship tax rebates released on April 29, 2026. PHOTO/ KRA X