Who it is for
How it is calculated
5% of gross monthly turnover. Gross turnover means everything you invoiced or received in the month, before any deductions. You do not subtract costs, purchases, salaries or expenses. That simplicity is the point of the regime — and also its drawback, because a low-margin month still attracts the same 5%.When it is due
14 days after the period end.Filing your return
1
Open the filing
ZRA workspace → Filings → the turnover tax return for the month.
2
Enter your turnover for the month
If you invoice through Bumara, your approved sales invoices for the period are totalled for
you. Check the figure against your own records before accepting it.
3
Check the calculated tax
Bumara shows 5% of the turnover you entered. Confirm it looks right.
4
Upload your sales summary
Optional but recommended — a sales report or Z report supporting the figure. Good evidence if
ZRA ever queries the month.
5
Review and confirm
Confirm the figures.
6
Pay the fee and request submission
A service fee applies. See Paying fees.
The checklist
What counts as turnover
If you are unsure whether something counts, include it and note the query in a comment on the
filing. Under-declaring is a far worse problem than over-declaring.
Threshold monitoring
Bumara tracks your year-to-date turnover against the K5,000,000 ceiling:Moving off turnover tax
If you exceed the ceiling — or choose to move because your margins make the standard regime cheaper:1
Raise a tax type change with ZRA
A service request from the ZRA catalogue.
2
Complete any final turnover tax returns
You still owe the periods you were registered for.
3
Update your ZRA connection in Bumara
Untick turnover tax, tick income tax. Your obligations update.
4
Expect a heavier filing load
Standard income tax requires proper books, and usually VAT registration follows. Talk to your
accountant before the change rather than after.
Nil returns
No turnover in the month? You still file.1
Mark the return as a nil return
In the figures section.
2
Give a reason
Temporarily inactive, seasonal, below threshold, or other.
3
Submit
The return becomes ready immediately.
Filing status
Related: ZRA overview and
Invoicing overview — your invoicing data is what feeds these figures.