Kenya Turnover Tax Calculator

Turnover tax applies to resident businesses with annual gross sales of between KES 1 million and KES 25 million. Enter your sales to see whether it applies to you and how much you would file each month. It is charged on gross sales, with no deduction for expenses.

KES
%

Currently 3% of gross sales. Editable, since the rate changes with Finance Acts.

Turnover tax due each month
KES15,000.00
Monthly turnoverKES 500,000.00
Turnover tax per month (3%)KES 15,000.00
Annual turnoverKES 6,000,000.00
Turnover tax per year (3%)KES 180,000.00
Your turnover is above KES 5 million, so your vatable supplies may require you to also register for VAT. You would then file both TOT and VAT monthly.
Plus VAT (you file both)
Output VAT per month (16%)KES 0.00
Output VAT per year (16%)KES 0.00
Output VAT on net sales at 16%. Actual VAT payable is output VAT less the input VAT on your purchases. Both turnover tax and VAT are filed by the 20th.
The essentials

Turnover tax in Kenya, at a glance

3%

Rate

Charged on gross monthly sales, with no deduction for expenses. The rate has changed with recent Finance Acts, so confirm it before filing.

1M to 25M

Threshold

Applies to resident businesses with annual gross turnover of at least 1 million and not more than 25 million shillings.

20th

Monthly filing

Turnover tax returns are filed and paid by the 20th of the following month, and can be paid through mobile money.

KES 5M

VAT trap

Once vatable supplies pass 5 million in twelve months you must also register for VAT, while remaining on turnover tax.

Below 1M

Exempt

Businesses under 1 million annual turnover are not required to pay turnover tax, but still file income tax returns.

Opt out

Election

You may write to the Commissioner to be taxed under standard income tax rules instead, where that is more favourable.