Turnover Tax

Kenya Revenue Authority would like to notify the public that in accordance with the Finance Act, 2019, the Turnover Tax (TOT) has been re-introduced and will be payable from 1st January 2020.

The tax rate for TOT is 3% on the gross sales/turnover and is a final tax. TOT will be paid on a monthly basis. The due date is on or before 20th of the following month.

The TOT tax does not apply to persons; with business income of Kshs 5,000,000 and above, Rental Income, Limited Liability Companies, Management and Professional Services.

Eligible taxpayers are advised to log onto iTax, add the TOT obligation, file the monthly returns and make payment.

For clarification please call the Contact Centre Tel: 020 4 999 999, 0711 099 999 or Email callcentre@kra.go.ke


Commissioner of Domestic Taxes



Turnover Tax