KRA invites public views on Rental Tax and Graduate Apprenticeship rules

Kenya Revenue Authority has rolled out a fresh call inviting citizens, experts, and organisations to take part in shaping two proposed tax frameworks that touch on rental earnings and incentives for graduate apprentices, ahead of a May 25, 2026 deadline for submissions.

In the notice issued on April 29, 2026, the taxman said the feedback process will guide the final design of the Residential Rental Income Tax Regulations, 2026, alongside new rules on Graduate Apprenticeship Tax Rebates, before they are formally adopted.

The agency emphasized the need for broad engagement, stating: “Your voice matters. We want to hear from you before finalising the new Residential Rental Income Tax Regulations and the Graduate Apprenticeship Tax Rebate rules.”

KRA explained that the draft regulations were developed by the Commissioner General acting on behalf of the Cabinet Secretary for the National Treasury, following the requirements set out under the Statutory Instruments Act, Cap. 2A.

The notice further pointed to Article 201 of the Constitution, which sets guiding principles for public finance, including transparency, responsibility in public spending, and the requirement for citizen involvement in decision-making.

It also stated that “Interested members of the public, professionals and stakeholders” are encouraged to submit their opinions before the regulations are concluded.

According to the authority, the draft documents have already been uploaded to its official online platform, allowing the public and institutions to access and go through them before sending their submissions.

The proposed Residential Rental Income Tax Regulations are expected to set out clearer procedures on how income from residential property will be assessed, reported, and taxed.

Taxation of rental income has remained a key focus for reforms as the government works to widen the tax net and improve compliance among property owners across the country.

On the other hand, the Graduate Apprenticeship Tax Rebate rules are intended to introduce a tax relief mechanism for employers who take in graduate apprentices, aiming to promote skills development, workplace training, and youth employment.

Although full details of the draft provisions were not included in the notice, KRA said all views received during the consultation period will be reviewed before the final legal documents are prepared.

Submissions can be delivered to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi, or sent through the stakeholder engagement email provided in the notice.

KRA has urged Kenyans to actively participate, noting that public input plays a key role in shaping tax policy and ensuring it reflects real economic and social conditions.

The consultation comes as government institutions continue to rely on public participation processes when drafting regulations, in line with constitutional requirements on openness and accountability in public finance.

Policy analysts say such engagement allows landlords, businesses, and professional groups to highlight practical issues that may arise during implementation, including compliance demands and cost effects.

For property owners, the rental income proposals may influence future reporting systems and tax obligations, while for employers and graduates, the apprenticeship rebate rules could affect hiring decisions and training opportunities.

KRA has over the years expanded digital tax systems and enforcement measures while also introducing reforms aimed at improving revenue collection without slowing economic activity.

Once the consultation period closes, the authority will compile the feedback and forward recommendations for approval and gazettement through the relevant legal process.

The public now has less than a month to submit views before the May 25, 2026 deadline lapses.