Turnover Tax (TOT) Calculator Kenya 2026
Calculate turnover tax for small businesses in Kenya. TOT is 1% of gross turnover for businesses earning KES 500,000 — 25,000,000 per year.
Turnover Tax in Kenya — Who Qualifies?
Turnover Tax (TOT) is a simplified tax regime for small businesses in Kenya. Instead of tracking expenses and calculating profit, you simply pay 1% of your gross turnover.
Eligibility: Your annual gross turnover must be between KES 500,000 and KES 25,000,000. Below KES 500,000, you may be exempt or fall under presumptive tax. Above KES 25,000,000, you must pay income tax under the normal regime.
Key benefits: No need to track expenses. No VAT registration required. Simple monthly return on KRA iTax. Final tax — no further income tax liability on the turnover.
Filing: TOT returns are filed monthly via KRA iTax by the 20th of the following month. The tax year runs January to December.
Who cannot use TOT: Professionals (doctors, lawyers, architects, engineers), companies listed on the NSE, and businesses earning rental, investment, or management income are excluded from TOT.
TOT vs Other Tax Regimes
| Regime | Turnover Range | Tax Rate |
|---|---|---|
| Presumptive Tax | Below KES 500K | KES 1,500/year per permit |
| Turnover Tax (TOT) | KES 500K — 25M | 1% of gross |
| Income Tax (Individual) | Above KES 25M | 10-35% progressive |
| Income Tax (Company) | Above KES 25M | 30% of profit |
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This turnover tax calculator provides estimates based on current KRA tax rates and publicly available data. It is not a substitute for professional tax or financial advice. HelaBora is an educational platform — we are not licensed tax agents, financial advisors, or financial institutions. Always consult a qualified professional for specific tax matters or financial decisions.