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What is Presumptive Tax?

This is a tax payable by a resident person whose turnover from business does not exceed Kshs. 5 million during a year of income.

Who should pay presumptive tax?

It applies to people who are issued a single business permit by the County Government.

What is the rate for presumptive tax?

The rate is 15% of the single business permit fee issued by a County Government.

When is presumptive tax due?

The due date for payment of tax shall be at the time of payment for the single business permit or its renewal.


Presumptive tax shall however not apply to:

  • Management and Professional fees
  • Rental business
  • Incorporated Companies


Note: Presumptive Tax is a final tax. This means, you are not required to declare the tax in your Annual Tax Returns.