Quick Summary: Key TCC Requirements

Valid KRA PIN registration
eTIMS/TIMS compliance (for businesses and non-employment income earners)
All tax returns filed on or before due dates
All taxes paid on time
Outstanding tax liabilities settled or approved payment plan in place
VAT compliance maintained (including VAT Special Table status where applicable)
Application through iTax platform
Certificate valid for 12 months

A Tax Compliance Certificate (TCC) is an essential document issued by the Kenya Revenue Authority that verifies a taxpayer has fulfilled all their tax obligations. Whether you’re bidding for government tenders, applying for business licenses, seeking employment in certain sectors, processing work permits, or engaging in major financial transactions like property transfers, the TCC serves as proof of your good standing with KRA. Understanding the requirements and application process is crucial for smooth business operations in Kenya.

What is a Tax Compliance Certificate?

The TCC is an official document confirming that an individual or business has met all tax filing and payment requirements. It’s mandatory for government procurement, professional licensing, land transactions, and public sector employment.

Enhanced Requirements for 2025

In October 2025, KRA introduced significant enhancements requiring mandatory compliance with the electronic Tax Invoice Management System for non-individual entities and individuals earning income beyond employment. This modernization strengthens tax compliance by aligning TCC issuance with real-time tax reporting systems.

Core Requirements for TCC Application

To qualify for a TCC, you must possess a valid KRA PIN and be registered on eTIMS or TIMS if you operate a business or earn non-employment income.

All applicable tax returns must be filed on or before their due dates, including income tax, PAYE, VAT, and other relevant obligations. Late filing automatically disqualifies you from TCC approval until you become current with all filings.

All taxes must be paid on time. Any outstanding tax liabilities must be settled before approval, though KRA allows approved payment plans for taxpayers facing temporary financial constraints. Once a payment plan is accepted, you can continue with the self-service application process.

VAT-registered businesses must maintain full VAT compliance, including VAT Special Table status where applicable, with all returns filed and payments made promptly.

The Application Process

TCC applications are conducted online through the iTax platform. Log into your account, navigate to the Certificates section, and select the Tax Compliance Certificate application. The system automatically populates your information, which you should verify before submitting.

After providing the reason for your application and ensuring all details are correct, submit your request. If you’re fully compliant, the system can auto-approve your application immediately, generating your certificate for download. The certificate is valid for twelve months.

Verification and Support

KRA provides a Certificate Checker tool on the iTax portal for third parties to verify TCC authenticity and validity. If you encounter challenges during application, assistance is available through KRA’s Contact Centre, Tax Service Offices, Huduma Centres, or the *222# USSD service.

Common Reasons for Rejection

TCC applications may be rejected for several reasons. The most common include unfiled tax returns for any tax period, outstanding tax debts or penalties, incorrect or outdated information in your application, failure to comply with eTIMS/TIMS registration requirements, or incomplete VAT compliance for registered businesses. Addressing these issues promptly and ensuring all tax obligations are current ensures smooth application approval and avoids delays in critical business processes.

The TCC is vital for conducting business and major financial transactions in Kenya. With 2025’s enhanced requirements, maintaining continuous compliance with tax obligations, particularly eTIMS/TIMS registration, is more important than ever. Stay proactive with your tax responsibilities to ensure uninterrupted access to this essential certificate.