Return must be filed online via iTax as follows;

• Log on to itax.kra.go.ke – (must have registered under the obligation)
• Download the residential rental income tax return form.
• Fill-in the required details in the return.
• Upload the completed return/form and submit.
• Generate the electronic payment slip to use in paying the tax at any KRA appointed bank or via Mpesa/Airtel.
• To pay via Mpesa/Airtel, select payment option of ‘cash’ while generating the payment slip.