Turnover Tax(TOT) is a tax charged on gross sales of a business as per Sec. 12(c) of the Income Tax Act.

First introduced vide Finance Act 2006, replaced by Presumptive  Income Tax vide Finance Act 2018 then reintroduced vide Finance Act  2019.

The effective date of TOT is 01/01/2020

Who should pay TOT?

Turnover Tax (TOT) is payable by resident persons whose gross turnover from business is more than Kshs. 1,000,000 and does not exceed or is not expected to exceed Kshs 50,000,000 in any given year.

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