The landlords pay residential rental income tax under a special category of tax specific to their needs. The taxpayers are not allowed any expenses or capital expenditures. It does not matter whether the taxpayers are individuals, corporate organizations, male, female, religious organizations, etc. The tax rate under this special category is 10 % of monthly rental income. The rental tax is based on the gross rental income collection per month and is payable by the 20th of the following month.