Mateli, Nancy Mwende2021-09-152022-06-072021-09-152022-06-072020https://ikesra.kra.go.ke/handle/123456789/1676ProjectTax is the main source of government revenue in developing countries as well as developed ones. Although collection of tax has been a challenge especially in the informal sector specifically from landlords who own residential property. The main objective of the study was to establish the determinants of monthly rental income tax compliance from landlords in Mavoko sub County in the last three years. The study looked at the tax rates, tax policies and procedures, and taxpayer knowledge by landlords. The study was guided by; the expected utility theory, benefits received theory, fiscal psychology theory, social psychology theory, and the ability to pay theory. The study was carried out in Mavoko Sub County for the year 2016, 2017 and 2018. The study adopted a descriptive research design targeting 544 landlords in Mavoko Sub County in Kenya. The researcher used a stratified random sampling as well as geographical sampling method to get the right sample size from the target population of 544 landlords where a sample size of 54 landlords was picked where every tenth person was picked from the list of landlords. A semi structured questionnaire was used to collect data from the landlords. The data was then keyed, coded and analysed using the SPSS software, Microsoft excel, inferential and descriptive statistics. The regression model used had three dependent variables namely, tax knowledge, tax rates, and tax procedures and regulation while monthly rental income tax compliance was the dependent variable. The study established that at 5% level of significance, tax knowledge, tax rate, tax procedure and regulation all had a positive beta with p-values less than 0.05. The study concluded that the determinants of monthly rental income tax compliance from landlords in Mavoko Sub County include tax rate, tax knowledge and lastly the prevailing tax procedures and regulations. The study recommends that KRA should harmonize the current monthly rental income tax rate with the East Africa Community so that a standard rate is established. KRA should organize for more tax clinics, seminars and workshops in Mavoko Sub County and provide incentives for those tax payers who attended such education programs. KRA should simplify the tax procedures and regulations and avoid too many bureaucracies in tax administration. The study was limited by the corona pandemic and a sample size of 54 respondents who were the landlords in Mavoko Sub County. Future studies should be conducted covering a relatively larger sample size, probably the whole County or more than one county in Kenya and during pandemic free times. The results of the study are expected inform strengthening of policies and regulations governing monthly rental income tax in Kenya as formulated by KRA. If well implemented, there would be increased compliance with monthly rental income tax which would increase the amount of tax revenues generated and thus the overall growth of the economy.enMonthly Rental Income TaxTax complianceTax KnowledgeTax Procedures and RegulationTax RateProjects