{"id":1270,"date":"2026-10-30T11:40:00","date_gmt":"2026-10-30T11:40:00","guid":{"rendered":"https:\/\/fedhatrac.com\/blog\/?p=1270"},"modified":"2026-11-02T07:52:00","modified_gmt":"2026-11-02T07:52:00","slug":"turnover-tax-in-kenya","status":"publish","type":"post","link":"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/","title":{"rendered":"Turnover Tax in Kenya: Complete 2026 Guide for Small Businesses"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Turnover_Tax_in_Kenya_Complete_2026_Guide_for_Small_Businesses\" >Turnover Tax in Kenya: Complete 2026 Guide for Small Businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#What_Is_Turnover_Tax_in_Kenya\" >What Is Turnover Tax in Kenya?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Who_Qualifies_for_Turnover_Tax_in_Kenya_in_2026\" >Who Qualifies for Turnover Tax in Kenya in 2026?<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Check_the_income_not_just_the_shopfront\" >Check the income, not just the shopfront<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Turnover_Tax_Rate_in_Kenya_What_Is_Current_for_2026\" >Turnover Tax Rate in Kenya: What Is Current for 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#How_to_Calculate_Turnover_Tax_in_Kenya\" >How to Calculate Turnover Tax in Kenya<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Example_1_A_growing_mama_mboga_business\" >Example 1: A growing mama mboga business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Example_2_A_clothing_shop_with_two_payment_channels\" >Example 2: A clothing shop with two payment channels<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Example_3_Comparing_two_different_profit_margins\" >Example 3: Comparing two different profit margins<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Income_Excluded_from_Turnover_Tax_in_Kenya\" >Income Excluded from Turnover Tax in Kenya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Turnover_Tax_vs_VAT_in_Kenya_Do_You_Need_Both\" >Turnover Tax vs VAT in Kenya: Do You Need Both?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#How_to_Register_for_Turnover_Tax_in_Kenya_on_iTax\" >How to Register for Turnover Tax in Kenya on iTax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#How_to_File_and_Pay_Turnover_Tax_in_Kenya\" >How to File and Pay Turnover Tax in Kenya<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#When_is_the_TOT_deadline\" >When is the TOT deadline?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#eTIMS_M-Pesa_and_Daily_Sales_Records\" >eTIMS, M-Pesa and Daily Sales Records<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Penalties_Errors_and_Common_Compliance_Mistakes\" >Penalties, Errors and Common Compliance Mistakes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Practical_Monthly_Checklist_for_Kenyan_SMEs\" >Practical Monthly Checklist for Kenyan SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Why_Choose_FedhaTrac_for_Bookkeeping_and_Tax_Readiness\" >Why Choose FedhaTrac for Bookkeeping and Tax Readiness?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Frequently_Asked_Questions_About_Turnover_Tax_in_Kenya\" >Frequently Asked Questions About Turnover Tax in Kenya<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Is_Turnover_Tax_in_Kenya_calculated_on_sales_or_profit\" >Is Turnover Tax in Kenya calculated on sales or profit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#What_is_the_2026_Turnover_Tax_rate\" >What is the 2026 Turnover Tax rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Can_a_business_pay_Turnover_Tax_and_VAT\" >Can a business pay Turnover Tax and VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Does_a_doctor_consultant_or_trainer_qualify_automatically\" >Does a doctor, consultant or trainer qualify automatically?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#When_must_I_file_the_monthly_TOT_return\" >When must I file the monthly TOT return?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Do_M-Pesa_transfers_count_as_turnover\" >Do M-Pesa transfers count as turnover?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/fedhatrac.com\/blog\/turnover-tax-in-kenya\/#Conclusion_Keep_the_Tax_Simple_Not_the_Records\" >Conclusion: Keep the Tax Simple, Not the Records<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Turnover_Tax_in_Kenya_Complete_2026_Guide_for_Small_Businesses\"><\/span>Turnover Tax in Kenya: Complete 2026 Guide for Small Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A vegetable trader in Nairobi may make hundreds of small sales in a day. A fish seller in Mombasa may receive cash, bank transfers and M-Pesa payments. A clothing-shop owner in Kisumu may buy stock on credit and collect customer deposits. Each business has a different operating model, but all need to understand whether <strong>Turnover Tax in Kenya<\/strong> applies to their taxable business income.<\/p>\n<p><strong>Turnover Tax in Kenya<\/strong> is often attractive because the calculation is based on qualifying gross sales rather than a complex profit computation. Yet simple does not mean optional recordkeeping. Owners still need reliable sales figures, correct invoices, a clear understanding of exclusions and timely filing. In particular, money entering an account is not automatically new sales income.<\/p>\n<p>This 2026 guide explains who qualifies for <strong>Turnover Tax in Kenya<\/strong>, the rate and threshold reported by the Kenya Revenue Authority (KRA), practical calculations, registration through iTax, VAT and eTIMS considerations, penalties and common business mistakes. Examples are illustrative, not assessments of particular businesses. Always confirm how the rules apply to your activities before changing your KRA tax obligations.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"What_Is_Turnover_Tax_in_Kenya\"><\/span>What Is Turnover Tax in Kenya?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><strong>Turnover Tax in Kenya<\/strong>, commonly abbreviated TOT, is a simplified income-tax regime under section 12C of the <a href=\"https:\/\/new.kenyalaw.org\/\" target=\"_blank\" rel=\"noopener\">Income Tax Act<\/a>. KRA describes it as a tax on qualifying gross business sales of eligible resident persons and companies within a defined annual turnover band. The taxable base is not the same as the business&#8217;s net profit.<\/p>\n<p>Under the regime, an eligible business reports its qualifying sales for a tax period and applies the statutory rate. It does not subtract rent, salaries, purchases, electricity, delivery costs or other operating expenses when computing TOT. KRA treats the tax as final on income subject to this regime, but that does not exempt the business from every other tax obligation or automatically remove reporting duties relating to different income.<\/p>\n<p>Consider a shop that sells KSh 400,000 worth of goods during a month and spends KSh 350,000 obtaining stock and running the shop. The tax calculation still starts from the relevant gross sales, not the KSh 50,000 accounting surplus. This is why <strong>Turnover Tax in Kenya<\/strong> should be understood before owners compare it with taxation under the ordinary income-tax rules.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Who_Qualifies_for_Turnover_Tax_in_Kenya_in_2026\"><\/span>Who Qualifies for Turnover Tax in Kenya in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div id=\"attachment_1273\" style=\"width: 1510px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1273\" class=\"wp-image-1273 size-full\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya.jpg\" alt=\"Kenyan mama mboga recording vegetable sales in a market using a notebook, receipts and smartphone\" width=\"1500\" height=\"1000\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya.jpg 1500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya-300x200.jpg 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya-1024x683.jpg 1024w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya-768x512.jpg 768w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-mama-mboga-daily-sales-kenya-900x600.jpg 900w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><p id=\"caption-attachment-1273\" class=\"wp-caption-text\">Kenyan mama mboga recording vegetable sales in a market using a notebook, receipts and smartphone<\/p><\/div>\n<p>KRA&#8217;s <a href=\"https:\/\/www.kra.go.ke\/individual\/filing-paying\/types-of-taxes\/turnover-tax-tot\" target=\"_blank\" rel=\"noopener\">dedicated TOT guidance<\/a> states that <strong>Turnover Tax in Kenya<\/strong> generally applies to eligible <strong>resident<\/strong> persons or corporations whose annual gross or expected turnover is <strong>more than KSh 1 million but does not exceed KSh 25 million<\/strong>. Crossing a threshold does not override exclusions based on the type of income.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Check_the_income_not_just_the_shopfront\"><\/span>Check the income, not just the shopfront<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The same business may have different streams of receipts. A retailer&#8217;s qualifying sales should be separated from an owner&#8217;s capital contribution, a bank loan, inter-account transfer or customer refund. Likewise, the rules for rental income, professional fees and other specified income cannot be ignored simply because a taxpayer also sells goods.<\/p>\n<p>If annual turnover is at or below KSh 1 million, this particular regime does not ordinarily apply under KRA&#8217;s published eligibility test. That does <strong>not<\/strong> mean all income is tax-free: the business must review whether the normal income-tax rules or other obligations apply. If turnover exceeds KSh 25 million, the business should review the applicable transition to the ordinary income-tax regime and any other tax responsibilities.<\/p>\n<p>A taxpayer who wants to elect out of <strong>Turnover Tax in Kenya<\/strong> should follow KRA&#8217;s prescribed written-notice procedure and obtain clarity on its effect rather than simply stop filing returns. Registration status, effective dates and any other open obligations should be checked on iTax.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Turnover_Tax_Rate_in_Kenya_What_Is_Current_for_2026\"><\/span>Turnover Tax Rate in Kenya: What Is Current for 2026?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>KRA&#8217;s current dedicated TOT page gives a <strong>1.5% rate on qualifying gross sales<\/strong>, effective from <strong>1 July 2023<\/strong>. That is the rate used for the examples in this guide to <strong>Turnover Tax in Kenya<\/strong>. The rate should not be confused with VAT, withholding tax or an ordinary income-tax rate on net profits.<\/p>\n<p>Some older KRA FAQ and general tax pages remain searchable and display a <strong>1% rate<\/strong> or a <strong>KSh 50 million upper turnover limit<\/strong>. Those figures reflect earlier versions of the regime and conflict with KRA&#8217;s dedicated page. When checking <strong>Turnover Tax in Kenya<\/strong>, rely on the current law and up-to-date KRA guidance rather than copying a dated search snippet.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"324\"><strong>Item<\/strong><\/td>\n<td width=\"324\"><strong>Position in KRA&#8217;s dedicated TOT guidance<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"324\"><strong>Qualifying annual turnover<\/strong><\/td>\n<td width=\"324\">More than KSh 1,000,000 and up to KSh 25,000,000<\/td>\n<\/tr>\n<tr>\n<td width=\"324\"><strong>General TOT rate<\/strong><\/td>\n<td width=\"324\">1.5% of qualifying gross sales<\/td>\n<\/tr>\n<tr>\n<td width=\"324\"><strong>Tax basis<\/strong><\/td>\n<td width=\"324\">Gross sales, without deducting business expenses<\/td>\n<\/tr>\n<tr>\n<td width=\"324\"><strong>General filing\/payment date<\/strong><\/td>\n<td width=\"324\">On or before the 20th of the following month<\/td>\n<\/tr>\n<tr>\n<td width=\"324\"><strong>Where to register and file<\/strong><\/td>\n<td width=\"324\">KRA iTax, with supported alternative channels<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1><span class=\"ez-toc-section\" id=\"How_to_Calculate_Turnover_Tax_in_Kenya\"><\/span>How to Calculate Turnover Tax in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div id=\"attachment_1274\" style=\"width: 1510px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1274\" class=\"size-full wp-image-1274\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya.jpg\" alt=\"Kenyan fish traders examining receipts and calculating daily sales at a busy coastal market\" width=\"1500\" height=\"1000\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya.jpg 1500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya-300x200.jpg 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya-1024x683.jpg 1024w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya-768x512.jpg 768w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-fish-traders-turnover-calculation-kenya-900x600.jpg 900w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><p id=\"caption-attachment-1274\" class=\"wp-caption-text\">Kenyan fish traders examining receipts and calculating daily sales at a busy coastal market<\/p><\/div>\n<p>For a straightforward case, the arithmetic is: <strong>qualifying gross sales \u00d7 1.5% = Turnover Tax payable<\/strong>. The difficult step is identifying the correct sales amount. Determine whether each receipt is a qualifying sale, avoid double-counting payments and consider any special tax treatment before applying the formula for <strong>Turnover Tax in Kenya<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Example_1_A_growing_mama_mboga_business\"><\/span>Example 1: A growing mama mboga business<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Assume a resident vegetable trader has annual turnover above KSh 1 million and satisfies the other eligibility conditions. During October, her qualifying sales total KSh 240,000. The illustrative TOT calculation is <strong>KSh 240,000 \u00d7 1.5% = KSh 3,600<\/strong>. The result does not depend on whether her business spent KSh 170,000 or KSh 205,000 during that month.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Example_2_A_clothing_shop_with_two_payment_channels\"><\/span>Example 2: A clothing shop with two payment channels<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A shop issues invoices totalling KSh 600,000. Customers pay KSh 380,000 through M-Pesa and KSh 220,000 into the bank. The proprietor later transfers KSh 200,000 from the till to the bank. That transfer is <strong>not<\/strong> another sale. Assuming the invoices represent the month&#8217;s qualifying sales, the illustrative <strong>Turnover Tax in Kenya<\/strong> computation is <strong>KSh 600,000 \u00d7 1.5% = KSh 9,000<\/strong>, not tax on KSh 800,000.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Example_3_Comparing_two_different_profit_margins\"><\/span>Example 3: Comparing two different profit margins<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"162\"><strong>Business illustration<\/strong><\/td>\n<td width=\"162\"><strong>Qualifying monthly sales<\/strong><\/td>\n<td width=\"162\"><strong>Illustrative operating costs<\/strong><\/td>\n<td width=\"162\"><strong>TOT at 1.5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Shop A<\/strong><\/td>\n<td width=\"162\">KSh 400,000<\/td>\n<td width=\"162\">KSh 260,000<\/td>\n<td width=\"162\">KSh 6,000<\/td>\n<\/tr>\n<tr>\n<td width=\"162\"><strong>Shop B<\/strong><\/td>\n<td width=\"162\">KSh 400,000<\/td>\n<td width=\"162\">KSh 385,000<\/td>\n<td width=\"162\">KSh 6,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Both shops have identical illustrated TOT despite very different profit margins. This demonstrates why comparing <strong>Turnover Tax in Kenya<\/strong> with an ordinary income-tax assessment requires proper records, consideration of eligibility and potentially professional advice. For wider bookkeeping context, see FedhaTrac&#8217;s <a href=\"https:\/\/fedhatrac.com\/blog\/profit-and-loss-statement-kenya\/\">guide to profit and loss statements<\/a>.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Income_Excluded_from_Turnover_Tax_in_Kenya\"><\/span>Income Excluded from Turnover Tax in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><strong>Turnover Tax in Kenya<\/strong> does not cover every kind of business income. KRA specifically lists <strong>rental income<\/strong>, <strong>management, professional or training fees<\/strong>, and <strong>income subject to a final withholding tax<\/strong> among the excluded categories. Non-resident taxpayers are also outside the regime described on KRA&#8217;s dedicated TOT page.<\/p>\n<p>This distinction is particularly important for professionals. A doctor running a professional consultancy, a trainer charging training fees or a consultant receiving management fees should not assume their professional-fee income qualifies for TOT simply because annual receipts fall within the monetary band. Similarly, rent collected from property is not converted into ordinary retail turnover by being paid through the same bank account as shop sales.<\/p>\n<p>Income streams should therefore be classified before preparing a <strong>Turnover Tax in Kenya<\/strong> return. Where the same taxpayer has qualifying trading receipts and excluded income, tax treatment should be reviewed separately and any other relevant reporting obligations considered. A clear income schedule helps avoid omitting receipts or taxing the wrong base.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Turnover_Tax_vs_VAT_in_Kenya_Do_You_Need_Both\"><\/span>Turnover Tax vs VAT in Kenya: Do You Need Both?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div id=\"attachment_1295\" style=\"width: 1510px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1295\" class=\"size-full wp-image-1295\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya.jpg\" alt=\"Kenyan clothing retailers reviewing shop receipts, sales records and a calculator at their counter\" width=\"1500\" height=\"1000\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya.jpg 1500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya-300x200.jpg 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya-1024x683.jpg 1024w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya-768x512.jpg 768w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-fashion-retail-receipts-kenya-900x600.jpg 900w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><p id=\"caption-attachment-1295\" class=\"wp-caption-text\">Kenyan clothing retailers reviewing shop receipts, sales records and a calculator at their counter<\/p><\/div>\n<p><strong>Turnover Tax in Kenya<\/strong> and value-added tax serve different purposes. TOT is a simplified tax on qualifying business income; VAT is a transaction-based tax on taxable supplies. Being registered for TOT is not the same as being registered for VAT, and one obligation does not automatically cancel the other.<\/p>\n<p>KRA states that a TOT-registered business dealing in VATable supplies with turnover of <strong>KSh 5 million or more<\/strong> is also required to register for VAT, subject to the applicable VAT Act rules. A business supplying only exempt items may face a different VAT outcome, so annual sales alone do not establish the correct VAT treatment. KRA&#8217;s <a href=\"https:\/\/www.kra.go.ke\/individual\/filing-paying\/types-of-taxes\/value-added-tax\" target=\"_blank\" rel=\"noopener\">VAT guidance<\/a> explains the general registration threshold, VAT rates and exempt supplies.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"216\"><strong>Question<\/strong><\/td>\n<td width=\"216\"><strong>Turnover Tax<\/strong><\/td>\n<td width=\"216\"><strong>VAT<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><strong>Main purpose<\/strong><\/td>\n<td width=\"216\">Simplified income tax on qualifying sales<\/td>\n<td width=\"216\">Tax on taxable supplies<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><strong>General rate discussed here<\/strong><\/td>\n<td width=\"216\">1.5% of qualifying gross sales<\/td>\n<td width=\"216\">16% standard rate for taxable supplies, with specified exceptions<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><strong>Business expenses deducted from its tax base?<\/strong><\/td>\n<td width=\"216\">No<\/td>\n<td width=\"216\">VAT input\/output rules apply instead<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><strong>Can both obligations apply?<\/strong><\/td>\n<td width=\"216\">Yes, if their respective conditions are met<\/td>\n<td width=\"216\">Yes, if their respective conditions are met<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Businesses registered for both taxes should maintain records that separately identify sales, VAT and relevant supporting invoices. Do not assume that VAT collected is ordinary business revenue, or invent a taxable base from a bank-statement total. For a focused explanation, read FedhaTrac&#8217;s <a href=\"https:\/\/fedhatrac.com\/blog\/vat-registration-in-kenya\/\">VAT Registration in Kenya guide<\/a>.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"How_to_Register_for_Turnover_Tax_in_Kenya_on_iTax\"><\/span>How to Register for Turnover Tax in Kenya on iTax<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>KRA explains that registration for <strong>Turnover Tax in Kenya<\/strong> is completed through the <a href=\"https:\/\/itax.kra.go.ke\/\" target=\"_blank\" rel=\"noopener\">iTax portal<\/a>. The published process is to sign in using the taxpayer&#8217;s PIN, open the registration area, choose to amend PIN details and indicate the intention to register for TOT. The applicant then provides the relevant obligation details and proposed registration date before submitting the request.<\/p>\n<p>Before beginning, identify the legal taxpayer, ensure the KRA PIN information is accurate and check whether the income type and turnover meet the rules. If there are existing obligations, do not deactivate them without determining whether they still apply. A company and an individual owner may have different tax profiles even where they operate a similar enterprise.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"How_to_File_and_Pay_Turnover_Tax_in_Kenya\"><\/span>How to File and Pay Turnover Tax in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div id=\"attachment_1296\" style=\"width: 1610px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1296\" class=\"size-full wp-image-1296\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing.jpg\" alt=\"Kenyan businesswoman reviewing tax records and a calculator beside her laptop in an office\" width=\"1600\" height=\"900\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing.jpg 1600w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing-300x169.jpg 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing-1024x576.jpg 1024w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing-768x432.jpg 768w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-kenyan-entrepreneur-online-itax-filing-1536x864.jpg 1536w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><p id=\"caption-attachment-1296\" class=\"wp-caption-text\">Kenyan businesswoman reviewing tax records and a calculator beside her laptop in an office<\/p><\/div>\n<p>KRA&#8217;s published instructions for <strong>Turnover Tax in Kenya<\/strong> direct taxpayers to log in to iTax, select the applicable turnover-tax return from the Returns area, complete the return and submit it. KRA also describes supported mobile channels, including its M-Service option. Portal screens and formats can change, so follow the live instructions shown for your taxpayer profile.<\/p>\n<p>After a return is accepted, use the payment function to generate the appropriate payment registration details or payment slip, then pay through the KRA-supported channel shown. Retain the return acknowledgement, payment confirmation and supporting sales records. <strong>Filing is not the same as payment<\/strong>: both steps matter, and a successful return submission does not itself prove that the tax has been settled.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_is_the_TOT_deadline\"><\/span>When is the TOT deadline?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For <strong>Turnover Tax in Kenya<\/strong>, KRA states that filing and payment are due <strong>on or before the twentieth day of the month following the tax period<\/strong>. For example, October 2026 turnover would ordinarily be reported and paid by <strong>20 November 2026<\/strong>. Set an earlier internal cut-off for sales reconciliation so you have time to correct errors before the statutory date.<\/p>\n<p>If your registered obligation shows an outstanding return for a month without trading, confirm the applicable nil-return process with KRA rather than assuming that zero sales remove every filing requirement. Likewise, if business activity stops or eligibility changes, seek the correct amendment or cancellation procedure instead of leaving an active obligation unattended.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"eTIMS_M-Pesa_and_Daily_Sales_Records\"><\/span>eTIMS, M-Pesa and Daily Sales Records<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div id=\"attachment_1297\" style=\"width: 1610px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1297\" class=\"size-full wp-image-1297\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya.jpg\" alt=\"Kenyan restaurant owners reviewing receipts and digital sales records beside a point-of-sale system\" width=\"1600\" height=\"900\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya.jpg 1600w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya-300x169.jpg 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya-1024x576.jpg 1024w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya-768x432.jpg 768w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-restaurant-etims-bookkeeping-kenya-1536x864.jpg 1536w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><p id=\"caption-attachment-1297\" class=\"wp-caption-text\">Kenyan restaurant owners reviewing receipts and digital sales records beside a point-of-sale system<\/p><\/div>\n<p>Maintaining an accurate sales trail is central to <strong>Turnover Tax in Kenya<\/strong>. KRA&#8217;s <a href=\"https:\/\/www.kra.go.ke\/business\/etims-electronic-tax-invoice-management-system\/learn-about-etims\/what-is-etims\" target=\"_blank\" rel=\"noopener\">electronic invoicing guidance<\/a> explains that persons carrying on business generally must use the appropriate eTIMS electronic invoicing arrangements, including non-VAT taxpayers, subject to statutory exceptions and approved mechanisms. A small trader should not assume eTIMS applies only after VAT registration.<\/p>\n<p>For daily operations, keep records showing what was sold, the date, the payment channel, refunds, credit notes where relevant and the matching invoice or receipt. Separate <a href=\"https:\/\/fedhatrac.com\/blog\/m-pesa-bookkeeping-in-kenya\/\">M-Pesa customer receipts<\/a> from owner deposits, loan proceeds and transfers between the till and bank account. Treating every credit as turnover can produce an overstated <strong>Turnover Tax in Kenya<\/strong> return.<\/p>\n<p>KRA has also described <a href=\"https:\/\/www.kra.go.ke\/business\/etims-electronic-tax-invoice-management-system\/learn-about-etims\/how-to-onboard-on-etims\" target=\"_blank\" rel=\"noopener\">eTIMS Lite options<\/a> for eligible non-VAT taxpayers. The appropriate solution depends on the business and current KRA requirements; it is not a reason to abandon invoice discipline. FedhaTrac&#8217;s <a href=\"https:\/\/fedhatrac.com\/blog\/etims-guide-kenya\/\">eTIMS registration and invoicing guide<\/a> explains the wider workflow.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Penalties_Errors_and_Common_Compliance_Mistakes\"><\/span>Penalties, Errors and Common Compliance Mistakes<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>Late compliance with <strong>Turnover Tax in Kenya<\/strong> can be expensive. KRA&#8217;s published TOT guidance lists a <strong>KSh 1,000 late-filing penalty<\/strong>, a <strong>5% late-payment penalty<\/strong> on tax due and <strong>interest of 1% per month or part of a month<\/strong> on unpaid tax. The consequences in a particular case depend on the applicable law, period and assessment, so confirm the current position rather than assuming penalties will be automatically waived.<\/p>\n<p>Typical mistakes include reporting every bank deposit as sales, adding a transfer twice, deducting business expenses from the TOT base, forgetting VAT obligations, treating excluded professional income as retail turnover and filing without checking eTIMS records. Another frequent error is using a 1% rate from an outdated KRA FAQ instead of current official guidance for <strong>Turnover Tax in Kenya<\/strong>.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Practical_Monthly_Checklist_for_Kenyan_SMEs\"><\/span>Practical Monthly Checklist for Kenyan SMEs<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>A consistent routine makes <strong>Turnover Tax in Kenya<\/strong> manageable. Use the following checklist before every monthly submission:<\/p>\n<ul>\n<li>Confirm that the business remains eligible and that excluded income has been separated.<\/li>\n<li><a href=\"https:\/\/fedhatrac.com\/blog\/small-business-bookkeeping-best-practices\/\">Summarise daily sales<\/a> from invoices, receipts, tills and other supported records.<\/li>\n<li>Reconcile cash, M-Pesa, <a href=\"https:\/\/fedhatrac.com\/blog\/bank-reconciliation-in-kenya\/\">bank receipts<\/a>, refunds and inter-account transfers.<\/li>\n<li>Check eTIMS records and resolve missing or duplicated invoices.<\/li>\n<li>Review VAT separately if the business is VAT registered or approaching the threshold.<\/li>\n<li>Calculate qualifying sales and the TOT amount using the applicable current rate.<\/li>\n<li>Submit the correct return, pay by the deadline and save acknowledgements.<\/li>\n<li>File supporting documents securely for the statutory retention period.<\/li>\n<\/ul>\n<h1><span class=\"ez-toc-section\" id=\"Why_Choose_FedhaTrac_for_Bookkeeping_and_Tax_Readiness\"><\/span>Why Choose FedhaTrac for Bookkeeping and Tax Readiness?<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>A small-business owner should be able to focus on customers without losing sight of records and deadlines. FedhaTrac supports Kenyan businesses with <a href=\"https:\/\/fedhatrac.com\/blog\/outsourced-bookkeeping-for-smes-in-kenya-2026\/\">bookkeeping<\/a>, accounting and tax-compliance assistance that can help them organise sales data, reconcile payment channels and prepare reliable information for relevant <a href=\"https:\/\/fedhatrac.com\/blog\/kra-tax-returns\/\">KRA obligations<\/a>.<\/p>\n<p>Visit <a href=\"https:\/\/fedhatrac.com\/\">FedhaTrac<\/a> or email <strong>support@fedhatrac.com<\/strong> to discuss your bookkeeping and tax-readiness needs. The scope of any engagement, including any tax return preparation or representation, should be agreed before services begin.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_About_Turnover_Tax_in_Kenya\"><\/span>Frequently Asked Questions About Turnover Tax in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2><span class=\"ez-toc-section\" id=\"Is_Turnover_Tax_in_Kenya_calculated_on_sales_or_profit\"><\/span>Is Turnover Tax in Kenya calculated on sales or profit?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Turnover Tax in Kenya<\/strong> is calculated on qualifying gross sales, not net business profit. Ordinary operating expenses are not deducted when computing TOT. Businesses should still keep cost records for management, other tax obligations and sound financial reporting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_2026_Turnover_Tax_rate\"><\/span>What is the 2026 Turnover Tax rate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>KRA&#8217;s dedicated guidance states <strong>1.5% of qualifying gross sales<\/strong>. Some older pages show 1%; always check the current official source before filing.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_a_business_pay_Turnover_Tax_and_VAT\"><\/span>Can a business pay Turnover Tax and VAT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes. <strong>Turnover Tax in Kenya<\/strong> and VAT have separate legal tests. A TOT taxpayer making VATable supplies may also need VAT registration when the applicable threshold is met.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Does_a_doctor_consultant_or_trainer_qualify_automatically\"><\/span>Does a doctor, consultant or trainer qualify automatically?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No. KRA lists professional, management and training fees as excluded income. The nature of the receipts must be assessed, even where annual turnover falls within the general band.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_must_I_file_the_monthly_TOT_return\"><\/span>When must I file the monthly TOT return?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>KRA states that the return and payment are generally due by the <strong>20th of the following month<\/strong>. File early and retain proof of payment.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Do_M-Pesa_transfers_count_as_turnover\"><\/span>Do M-Pesa transfers count as turnover?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Not automatically. A genuine customer sale is different from a loan, owner contribution or transfer between business accounts. Reconcile records before reporting <strong>Turnover Tax in Kenya<\/strong>.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Conclusion_Keep_the_Tax_Simple_Not_the_Records\"><\/span>Conclusion: Keep the Tax Simple, Not the Records<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><strong>Turnover Tax in Kenya<\/strong> can simplify income-tax calculations for qualifying small businesses, but compliance depends on getting the fundamentals right: the correct tax category, reliable sales figures, appropriate invoices, and timely filing and payment. The distinction between retail trading, excluded income and VAT registration matters as much as the arithmetic itself.<\/p>\n<p>Build a routine that captures sales when they happen, reconciles bank and M-Pesa transactions and flags differences early. A trader who can explain where each shilling came from is better prepared for returns, business decisions and questions from KRA. If your records need attention, speak with FedhaTrac about an appropriate bookkeeping and tax-readiness arrangement before the next deadline.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Turnover Tax in Kenya: Complete 2026 Guide for Small Businesses A vegetable trader in Nairobi may make hundreds of small sales in a day. A fish seller in Mombasa may&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,10,1],"tags":[22,20,21],"class_list":["post-1270","post","type-post","status-publish","format-standard","has-post-thumbnail","category-accounting","category-fedhatrac-business-fedhatrac-business","category-uncategorized","tag-turnover-tax","tag-turnover-tax-in-kenya","tag-turnover-tax-in-nairobi"],"_links":{"self":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/comments?post=1270"}],"version-history":[{"count":4,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1270\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1270\/revisions\/1299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/media\/1346"}],"wp:attachment":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/media?parent=1270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/categories?post=1270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/tags?post=1270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}