MRI Nil Returns: When Landlords Must File One
No rent this month doesn't mean nothing to file. KRA expects a nil return for every month a landlord in the MRI regime receives no rent, by the same 20th-of-the-month deadline.
KRA compliance · 3 min read
When you need a nil return
KRA’s rule is simple: for any month you receive no rent, you file a NIL return. Common cases:
- All your units were vacant for the month.
- Tenants paid late, so the rent landed in the following month instead.
- You collected rent in advance in an earlier month, so nothing came in this month.
MRI is charged on rent received in the month, not rent owed. What matters is when the money arrived.
The deadline
The same as a normal return: the 20th of the following month. A nil return for September is due by 20 October.
What happens if you skip it
A missing nil return is a late return. The late filing penalty is the higher of KES 2,000 or 5% of the tax for individuals (KES 20,000 for companies). With no tax due, that means the full minimum applies. Details in MRI deadlines and penalties.
How Domus handles vacant months
Domus knows which months had no rent because it records every payment. Return preparation, coming soon, will put a nil return in front of you for those months instead of leaving a gap, so a quiet month doesn’t turn into a penalty. See how Domus handles eRITS.
Last reviewed 30 September 2026. This page is general information, not tax advice; confirm your position with a KRA-registered tax agent.