To obtain a TCC, taxpayers must be registered in eTIMS/TIMS, file and pay all taxes on time, settle outstanding liabilities or have an approved payment plan, and maintain VAT compliance.
The Kenya Revenue Authority (KRA) issued a public notice on 24 October 2025 notifying taxpayers that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income.
Taxpayers seeking a TCC must:
- Be compliant with eTIMS/TIMS registration for persons in business.
- File tax returns on or before the due date for all applicable tax obligations.
- Make payment of tax on or before the due date.
- Settle all outstanding tax liability and or apply for a payment plan, which, upon approval, enables the taxpayer to continue with the self-service process of TCC application.
- Be VAT compliant (including VAT Special Table status).
Taxpayers can apply for a TCC through the iTax platform.
They can check the validity of a TCC using the Certificate Checker on https://itax.kra.go.ke/KRA-Portal/
KRA remains committed to facilitating tax compliance through stakeholder engagements, taxpayer education, and simplified solutions tailored to diverse taxpayer needs. Any challenges encountered during implementation will be addressed on a case-by-case basis, in line with the existing legal framework.
