Kenya Turnover Tax Calculator 2026 (TOT 1.5%)
Calculate Kenya's turnover tax (TOT) for small businesses: 1.5% of gross sales for resident businesses with turnover of KSh 1 million to 25 million.
TOT is charged on gross sales with no deduction of expenses, and it is due by the 20th of the following month. A business may elect to pay income tax instead. Rental, management and professional income are not under TOT.
What it does
Turnover tax (TOT) is a simple tax for small resident businesses in Kenya whose gross turnover is more than KSh 1 million and not more than KSh 25 million a year. It is 1.5% of gross sales, filed and paid monthly on iTax, in place of income tax on profits.
How to use it
- Type the gross sales of the month.
- Type the turnover you expect for the year, or leave it blank to use 12 months.
- Read the TOT to pay this month and for the year.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much TOT on KSh 500,000 of monthly sales?
The yearly turnover is KSh 6 million, within the TOT range, so the tax is 1.5% × KSh 500,000 = KSh 7,500 a month, KSh 90,000 for the year.
Who can pay turnover tax?
Resident individuals and companies with gross turnover above KSh 1 million and up to KSh 25 million a year. Below KSh 1 million no TOT is due; above KSh 25 million the business pays income tax.
Do I need to register for VAT too?
Only if your taxable supplies reach KSh 5 million in 12 months. Above that threshold you must register for VAT and charge 16%, besides TOT or income tax.
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