2026 Rental Owner
Tax Bulletin

From tax prep to annual compliance, the ICU has the resources you need to file your rental business taxes with ease

Tax Deadlines

FREE Tax Reduction Trainings

Tax Deductions Lists

Need your rental taxes done by a pro? Schedule a consultation to meet with one of our rental tax specialists

At the Income Care Unit™, our tax specialists do your rental bookkeeping, income tax prep, and filing so you're confident everything is handled for your specific type of income

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2026 Tax Deadlines

Here's all the important dates you need to know for tax filing and extensions in the US and abroad

Monthly Deadlines

Must be Filed On or Before the 20th Day of the Following Month

Monthly Rental Income (MRI): Applicable to resident landlords with gross annual rental income between Ksh 288,001 and Ksh 15 million. Tax is computed at 7.5% of gross rent. Returns must be filed (and tax paid) monthly, even for months with zero rental income.

Turnover Tax (TOT): For small businesses with gross annual sales between Ksh 1 million and Ksh 50 million. Tax is payable at 1% of gross turnover. Value Added Tax (VAT): Must be remitted alongside an eTIMS-compliant invoice if your business is VAT-registered.

PAYE (Pay As You Earn): For businesses with employees, payroll deductions must be remitted by the 9th of the following month.

We can help! We specialize in rental income and can get you squared away ASAP

Quarterly Deadlines

Must be Filed On or Before the 20th Day of the Following Month

Installment Taxes (For Businesses/Commercial Landlords) If you project an annual tax liability exceeding KES 40,000, business owners and commercial property owners must pay Installment Tax in four equal installments throughout the year.

For those operating on a standard calendar year (Jan - Dec), the exact quarterly deadlines are:

1st Quarter: April 20
2nd Quarter: June 20
3rd Quarter: September 20
4th Quarter: December 20

We can help! We specialize in rental income and can get you squared away ASAP

Annual Deadlines

Tax Return Deadline: June 30, 2026

Annual Income Tax Returns (Individuals & Sole Proprietors): Must be filed by June 30th of the year following the income-earning period (e.g., income earned in 2025 must be filed by June 30, 2026).

Annual Corporate Income Tax Returns (Companies): Due within 6 months after the end of the business's financial/accounting year. For example, if a company's financial year ends on December 31, the deadline is June 30th.

We can help! We specialize in rental income and can get you squared away ASAP

Capital Gains Tax

Tax Return Deadline: Within 30 Days of the Transfer

Real Estate Disposals: If you sell land, apartments, or commercial buildings, CGT is charged at 15% of the net gain. This must be filed and paid on the iTax portal within 30 days of the transfer.

We can help! We specialize in rental income and can get you squared away ASAP

Multi Member LLC's, Partnerships & SCorps

Tax Return Deadline: March 15, 2026

Although you have a registered LLC your rental income is reported on your Schedule C along with a Schedule K-1 within your regular income tax (1040). All returns are due March 15. This date is also the deadline to file for an extension using Form 4868.

If you successfully file for an extension (the IRS can deny you) then your new filing due date becomes October 15. Heads up though! If you owe taxes no matter if your extension is approved or not you still have to pay an estimate of your taxes by April 15 and penalties/interest still apply.

We can help! We specialize in rental income and can get you squared away ASAP

Landlords (Soleproprietors)

Tax Return Deadline: April 15, 2026

If you don't have a LLC your rental income is reported on your Schedule E within your regular income tax (1040). All returns are due April 15. This date is also the deadline to file for an extension using Form 4868.

If you successfully file for an extension (the IRS can deny you) then your new filing due date becomes October 15. Heads up though! If you owe taxes no matter if your extension is approved or not you still have to pay an estimate of your taxes by April 15 and penalties/interest still apply.

We can help! We specialize in rental income and can get you squared away ASAP

Single Member LLC's

Tax Return Deadline: April 15, 2026

Although you have a registered LLC your rental income is reported on your Schedule C within your regular income tax (1040). All returns are due April 15. This date is also the deadline to file for an extension using Form 4868.

If you successfully file for an extension (the IRS can deny you) then your new filing due date becomes October 15. Heads up though! If you owe taxes no matter if your extension is approved or not you still have to pay an estimate of your taxes by April 15 and penalties/interest still apply.

We can help! We specialize in rental income and can get you squared away ASAP

Tax Reduction Strategies for Rental Owners

Meet our referral partners that specialize in different areas of finance that can help reduce your tax liability.

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Tax Deduction Lists for the United States

These are lists to get you started. As always your should consult with a tax professional on your situation.

Need your rental taxes done by a pro? Schedule a consultation to meet with one of our rental tax specialists

At the Income Care Unit™, our tax specialists do your rental bookkeeping, income tax prep, and filing so you're confident everything is handled for your specific type of income

SCHEDULE A CONSULT

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2026 Rental Owner Tax Bulletin

From tax prep to annual compliance, the ICU has the resources you need to file your rental business taxes with ease

Need your rental taxes done by a pro? Schedule a consultation to meet with one of our rental tax specialists

At the Income Care Unit™, our tax specialists do your rental bookkeeping, income tax prep, and filing so you're confident everything is handled for your specific type of income

2026 Tax Deadlines

Here's all the important dates you need to know for tax filing and extensions in the US and abroad

Multi Member LLC's, Partnerships & SCorps

Landlords (Soleproprietors)

Single Member LLC's

Tax Reduction Strategies for Rental Owners

Meet our referral partners that specialize in different areas of finance that can help reduce your tax liability.

Unlock Real Estate Wealth with Self-Directed IRAs | IRA Financial

Trust vs. Will: Which Protects Your Assets Best?

Tax Deduction Lists for the United States

These are lists to get you started. As always your should consult with a tax professional on your situation.

The Schedule E Deductions List Every Landlord Needs to Know

Need your rental taxes done by a pro? Schedule a consultation to meet with one of our rental tax specialists

At the Income Care Unit™, our tax specialists do your rental bookkeeping, income tax prep, and filing so you're confident everything is handled for your specific type of income

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2026 Rental Owner
Tax Bulletin