Removal of Rental Income Tax Obligation from your KRA PIN

If you were registered for rental income tax by mistake, due to an error, or because you are closing your real estate business and no longer have any income, there are specific guidelines and procedures to help you apply for the removal of the rental income tax obligation from your KRA PIN. This information outlines the necessary steps and lists all required documents to ensure a successful application process.

Jan 9, 2026 - 14:12

Feb 16, 2026 - 12:24

1. Important Requirement Before Applying

Image Credit: Kenya Revenue Authority iTAX Portal

Please ensure you continue filing all rental income returns and NIL returns up to date, and keep filing them as you apply for its removal.

2. When to Apply for Removal of Rental Income Tax Obligation

You can apply for the tax obligation to be removed if;

You were registered for the rental income tax in error.
You are a real estate business that is ceasing operations.
You no longer meet the rental income threshhold.

3. Documents and Information Required to Apply

You may apply for tax obligation removal if you comply and submit the following documents to KRA;

Filled Removal of Tax Obligations Form
Affidavit from a lawyer declaring that you do not have any rental properties.
6 months M-Pesa or stamped bank statements.
Signed and stamped letter from the local area Chief/Assistant Chief.
Signed letter requesting removal of rental income obligation and reversal of penalties, addressed to the Commissioner of Domestic Taxes. Please ensure you include your phone number in the letter.

4. Submission of the documents to KRA

Afterward, you can submit the documents to your registered tax station or send scanned copies via email to callcentre@kra.go.ke for processing and removal of the Rental Income obligation.

The documents to submit include the following;

Completed Obligation Removal Form.
Affidavit confirming that you do not own any rental properties.
Six months of M-Pesa statements or stamped bank statements.
Signed and stamped letter from the local area Chief or Assistant Chief.
Signed letter addressed to the Commissioner of Domestic Taxes requesting removal of Rental Income obligation and reversal of penalties, please ensure to include your phone number in this letter.