Gitau, Charles Chege2020-02-242022-06-072020-02-242022-06-072019https://ikesra.kra.go.ke/handle/123456789/585PROJ 338.973 GITThis study aims to investigate the impact of tax incentives on rental revenue collection in Kenya. The study was guided by the following specific objectives:-to evaluate the impact of capital tax allowances on rental revenue collection in Kenya, find out the impact of investment deduction onrental revenue collection in Kenya and determine the impact of exemptions on rental revenue collection in Kenya. The studyadoptedadescriptiveResearch design.The target population was drawn from Kiambu Satellite and Thika stations. The study used primary data collected through closed structured questionnaires to meet the objectives of the study. A pre-test on a different sample was carried out to give a Cronbach’s alpha greater than 0.7 for all the variables as a rule of thumb. Data analysiswas by use of descriptive statistics and inferential statistics was done using Standard statistical techniques including Pearson correlation coefficient and regression analysis was employed in the analysis. All the analysis was done using the statistical package for social sciences (SPSS Version.24). Analysis of variance (ANOVA) was used to establish if there is a statistical significance between the observed and expected values with the Pearson Chi square giving the degree significance of the relations, hence establishing the hypotheses. In multivariate analysis, multiple regression analysis modelwas used to determine the type of the relationship that existed between independent and dependent variables. The findings indicated that all independent variables had a significant positive influence on the rental revenue collection. When all independent variables were analyzed together, capital tax allowance, investment deduction and exemption had the highest positive significant contribution on rental revenue collection. This can be attributed that to the fact that investment deduction increases tax compliance.enTax incentivesTax amnestyCapital AllowancesProjects