Turnover Tax

Turnover Tax (TOT) is payable by any resident person whose turnover from business does not exceed or is not expected to exceed Kshs 5,000,000 during any year of income.

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.

  • Turnover Tax Return Service