In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury, has developed the following Regulations:
1. The draft Income Tax (Residential Rental Income Tax) Regulations, 2026.
2. The draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations, 2026.
Further, in compliance with the same Act and Article 201 of the Constitution, 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 draft Regulations have been posted on the Kenya Revenue Authority website. You may download the draft Regulations for your reference.
Please channel your submissions to the Commissioner General, Kenya Revenue Authority, P.O Box 48240-00100, Nairobi or by email to stakeholder.engagement@ kra.go.ke to be received on or before 25th May, 2026.
PUBLIC NOTICES 29/04/2026
