eTIMS for landlords: what it means and how rent receipts work
eTIMS is how KRA validates receipts. Here is what it means for landlords, the ways to issue a rent receipt, and how eTIMS receipts will work in Domus, which is coming soon.
eTIMS in one minute
eTIMS (Electronic Tax Invoice Management System) is how KRA validates invoices and receipts. Each document is transmitted to KRA, which returns a reference and a QR code anyone can use to verify it.
KRA’s electronic invoicing rules apply to people carrying on business, including those who aren’t VAT-registered. KRA hasn’t published eTIMS rules written specifically for residential rent in the Monthly Rental Income regime (above KES 288,000 a year), but it matters in practice: from January 2026 KRA checks expenses claimed in income tax returns against eTIMS records, so a business tenant needs an eTIMS receipt to claim rent as an expense. Ask a tax agent whether you need to issue them.
eTIMS and eRITS are different jobs
| eTIMS | eRITS | |
|---|---|---|
| What it does | Validates each receipt | Registers properties, files and pays MRI |
| How often | Every rent payment | Every month, by the 20th |
| Money to KRA | None (residential rent is VAT-exempt) | 7.5% of gross rent |
Together they give KRA two views of the same rent, which is why they need to agree. Read KRA eRITS filing.
Ways to issue an eTIMS rent receipt
- eTIMS Lite (web or USSD): fine for a landlord with one or two tenants, but manual for every payment.
- The eTIMS client: installed software for businesses issuing receipts at a desk.
- Integrated software: your rent system talks to eTIMS through an authorised integrator, so receipts are issued without manual entry. This is how eTIMS will work in Domus.
How eTIMS will work in Domus (coming soon)
A receipt for every payment
M-Pesa, card and manually recorded payments will each trigger an eTIMS receipt, with no extra step.
Through an authorised integrator
Receipts will go to KRA through Digitax, an authorised eTIMS integrator, so there's no device to buy.
Retries until KRA accepts
If KRA is slow or down, submissions will be saved and retried, and anything that fails for good will be flagged for you.
Tenants get their proof
The tenant will see the KRA QR on their payment page and get an SMS confirmation, which cuts "did you get my rent?" calls.
Frequently asked questions
What is eTIMS?
eTIMS is KRA's Electronic Tax Invoice Management System. It validates invoices and receipts with KRA in real time and gives each one a KRA reference and QR code.
Do landlords need to use eTIMS?
KRA's electronic tax invoicing rules apply to people carrying on business, whether or not they're VAT-registered. KRA hasn't issued eTIMS rules specific to residential rent, but business tenants need an eTIMS receipt to claim rent as an expense. Confirm your position with a tax agent.
Is VAT charged on residential rent?
No. Residential rent is VAT-exempt. The eTIMS receipt records the rent payment; the landlord's tax on it is the Monthly Rental Income tax filed through eRITS.
How do I issue an eTIMS receipt for rent?
Through one of KRA's eTIMS channels: eTIMS Lite, the eTIMS client, or software connected through an authorised integrator. When eTIMS launches in Domus, it will issue the receipt when a rent payment arrives.
Do I need a TIMS device?
No. Software connected to eTIMS through an integrator validates receipts online, so there's no separate hardware.
Last reviewed 30 September 2026. This page is general information, not tax advice; confirm your position with a KRA-registered tax agent.
Keep reading
KRA eRITS filing
What eRITS requires from landlords, and how Domus keeps the records the monthly return needs.
KRA Compliance Checklist for Kenyan Landlords (2026)
A one-page checklist for Kenyan landlords: KRA PIN, eRITS registration, eTIMS where it applies, monthly returns by the 20th, nil returns and records.
Domus for landlords
KRA compliance and rent collection for landlords earning above KES 288,000 a year.
Be first in line for eTIMS in Domus
Domus collects rent over M-Pesa, matches every payment to the right tenant and keeps the monthly figures KRA asks for. Early access opens in November 2026.