Is it a sin to show kindness to sinners?
Yes, if the “kindness” you speak of is to encourage the sin.
John 2:15
“So He made a whip out of cords, and drove all from the temple area, both sheep and cattle; He scattered the coins of the money changers and overturned their tables.”
You wouldn’t call this an act of “kindness”, would you?
Precisely. God judges the attitude of your heart, your motives.
So if you rent to a gay couple to be kind, God won't condemn you.
If you rent to a gay couple merely to facilitate their having gay sex, then that is something else entirely.