File your business turnover tax (TOT) or rental income tax return
From: Government of Kenya (public information)
Published 3 June 2026 · Last updated 3 June 2026
Find out how to submit monthly Turnover Tax (TOT) for small business enterprises or declare Monthly Rental Income (MRI) tax for residential property landlords. This guide covers rates, calculation metrics, and monthly deadlines on iTax.
Warning This is an independent guide — not a government website. Never share passwords or OTPs with agents. Only pay through official portals. Scams and fake websites
No direct application link is listed yet. Try eCitizen or contact government.
Quick facts
- Processing time
- Instant (The system computes the absolute tax liability and generates a Payment Registration Number right after submission)
- Base cost
- Calculated dynamically based on gross sales or monthly rent collection
- How to apply
- Online (Digital submission)
Fees and times can change. Confirm on the official site before you pay.
Before you start
- Turnover Tax (TOT): Applies strictly to resident businesses whose gross turnover/sales value does not exceed Ksh 25,000,000 per year.
- Monthly Rental Income (MRI): Applies to resident landlords receiving residential rent income from Ksh 288,000 up to Ksh 15,000,000 per year.
- The corresponding tax obligations (TOT or MRI) must be actively added to your KRA PIN parameters.
Documents you need
- Your active KRA PIN code and iTax portal password.
- For Business Owners (TOT): Exact records of total gross sales values collected during the month (expenses are not deducted).
- For Property Owners (MRI): Absolute total gross rent collections received from tenants during the calendar month.
Fees and charges
| Item | Cost |
|---|---|
| Turnover Tax (TOT) Statutory Rate (Calculated on gross monthly sales) | 3% of sales |
| Monthly Rental Income (MRI) Tax Rate (Calculated on gross monthly rent) | 7.5% of rent |
| Late Filing Penalty (Missed monthly deadline past the 20th day for TOT) | Ksh 1,000 |
| Late Filing Penalty (Missed monthly deadline past the 20th day for MRI) | Ksh 2,000 |
Questions
Can commercial rental property income be filed under the monthly MRI tax layout?
No. The simplified monthly rate applies strictly to residential properties. Commercial rental income (offices, shops, godowns) is treated as standard business income. It must be declared through your standard end-of-year corporate or individual tax return workbook and is subject to standard annual scales.
What happens if my annual business revenue grows beyond Ksh 25,000,000?
The moment your gross sales cross the Ksh 25,000,000 threshold, you outgrow Turnover Tax. You must log into iTax, file an obligation amendment to remove TOT, and add corporate/income tax plus Value Added Tax (VAT) obligations to transition into standard business tax tracking.