VAT & TOT Helper
Enter annual turnover to check the general TOT range. VAT registration depends on taxable supplies and must be assessed separately.
General TOT range estimate and a reminder to assess VAT separately using taxable supplies. Prepared for planning and record keeping.
Your turnover is KES 1 million or less
TOT generally applies only when eligible annual gross turnover is more than KES 1 million and does not exceed KES 25 million. At KES 1 million or less, the turnover threshold is not met; other tax obligations may still apply.
Your turnover is more than KES 1 million and up to KES 25 million
Eligible resident businesses in this band may pay TOT at 1.5% of gross sales, subject to exclusions. VAT may also apply to taxable supplies. Confirm your eligibility with KRA.
Your turnover is above KES 25 million
This turnover is above TOT's stated ceiling. Other income-tax rules may apply, but this turnover figure alone does not identify your applicable tax category or registration obligations. Confirm your position with KRA.
Use taxable supplies to assess the VAT threshold
This helper uses total annual turnover, which may include exempt or out-of-scope sales; it cannot determine whether the VAT threshold is met. Under the general rule, taxable supplies of KES 5 million or more in any 12-month period require VAT registration. Separate rules apply to imported digital services, and voluntary registration may be possible below the threshold. Confirm with KRA.
Educational guide, not professional advice. Confirm current rates and your situation on kra.go.ke or with a professional before filing.