Presumptive Tax

PUBLIC NOTICES 06/01/2020

Kenya Revenue Authority would like to notify the public that in accordance with Finance Act, 2018, the Presumptive Tax became payable from 1st January 2019.

Persons acquiring or renewing business permit or licence at the County, will pay this tax at the rate of 15% of the business permit fee or licence payable. This tax will only apply where the turnover from business is less than shillings five million (5,000,000) per annum.

The tax does not apply to persons engaged in management or professional services, rental businesses and incorporated companies.

Eligible taxpayers logs onto iTax to make payment for Presumptive Tax. The taxpayers are required to generate a Payment Registration Number (PRN) on iTax under Presumptive Tax Payment, after which they can pay through M-Pesa Pay Bill Number 572572 or any other partner bank.

All eligible taxpayers are advised to pay for the Presumptive Tax at the time of payment for business permit fee or trade licence.

Presumptive Tax paid will be offset against the TOT payable.

For clarification please call the Contact Centre Tel: 020 4 999 999, 0711 099 999 or Email callcentre@kra.go.ke

 

Commissioner of Domestic Taxes