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How to Get a Tax Compliance Certificate through iTax in Kenya — 2026 Guide

📅 9 September 2026 · ✅ Last verified: 12 October 2026 · 📖 8 min · Tax & KRA
KRA iTax portal concept displayed on a laptop in a Nairobi office
Editorial illustration informed by the public KRA iTax portal; not an official screenshot or endorsement.

A Tax Compliance Certificate (TCC) is an official certificate issued by the Kenya Revenue Authority (KRA) to show that a taxpayer has met the relevant tax filing and payment requirements, or has an approved arrangement for settling tax due.

You may need a TCC when an organisation asks for proof of tax compliance. For a job application, KRA says the certificate is required upon being offered the job rather than necessarily at the initial application stage.

The process is online through KRA iTax. Prepare every applicable return, payment, liability, and other tax obligation before you submit.

Current eTIMS/TIMS condition (KRA notice dated 24 October 2025): KRA’s enhanced-TCC notice and FAQ list TIMS/eTIMS compliance for non-individual entities and individuals earning income other than employment income. The additional condition does not apply to an individual whose only income is employment income. This guide does not treat KRA’s separately announced stock-management functionality as an additional current TCC condition; KRA’s separate stock-management notice is a later operational announcement, not a listed TCC condition.

Quick answer

To apply for a TCC:

  1. Bring all applicable tax returns up to date.
  2. Pay tax, penalties, and other liabilities due, or obtain an approved payment arrangement where applicable.
  3. If KRA’s enhanced process applies to you, confirm the additional condition described above before submitting.
  4. Log in to KRA iTax.
  5. Open the Certificates menu and select the TCC application option.
  6. Confirm your details, state the purpose, and submit the application.
  7. Check the email address registered on iTax and follow the current retrieval instructions shown by KRA.

Menu labels can change. Use the current wording shown inside your iTax account rather than relying on an old screenshot or third-party video.

What is a Tax Compliance Certificate?

A TCC is KRA’s formal confirmation of a taxpayer’s compliance position. It is not a replacement for a KRA PIN certificate, a VAT certificate, or an AGPO certificate.

KRA lists TCCs as relevant to processes such as:

  • Applying for a government tender
  • Applying for a job after an offer has been made
  • Renewing a work permit
  • Applying for a clearing and forwarding agent’s licence
  • Seeking a liquor-store operating licence
  • Confirming your tax-compliance status

A TCC is valid for 12 months according to KRA’s current TCC information page. Always check the issue and expiry dates printed on the certificate.

What you must fix before applying

RequirementWhat to check
Applicable returnsFile every return required for the tax obligations registered against your PIN, including nil returns where applicable.
Tax paymentsConfirm that tax due has been paid and that the payment is reflected in your KRA ledger.
Outstanding liabilitiesClear outstanding tax debt, or use an approved payment arrangement where KRA allows it. An unapproved promise to pay is not the same as an approved arrangement.
VAT complianceIf VAT-registered, confirm that VAT returns, payments, and any applicable VAT Special Table requirement are in order.
Enhanced-process conditionNon-individual entities and individuals earning income other than employment income must meet the additional condition KRA lists above for the enhanced TCC process.
Contact detailsMake sure the email address on your iTax profile is accessible and correct.

Important distinction for employment-only individuals

KRA’s enhanced TCC FAQ says the additional condition does not apply to an individual whose only income is employment income. That does not remove the need to file applicable returns or settle tax due.

If you earn business, rental, professional, or other non-employment income, do not assume that an employment-only exemption applies to you. Check the obligations attached to your PIN and KRA’s current guidance.

Step-by-step: apply for a TCC on iTax

Step 1: Check your tax position

Log in to iTax and review your registered tax obligations, return-filing status, payment history, and ledger. If you have changed business activities, employees, or sources of income, confirm that your iTax profile reflects the correct obligations.

Do not apply repeatedly without reading the rejection or pending-item message. Repeated submissions will not fix an unfiled return or an unpaid liability.

Step 2: Clear missing returns and payments

File any outstanding applicable returns, even where the return is nil. Pay tax due using the payment process available in iTax and allow the payment to reflect in the account.

If you cannot clear a liability immediately, check whether an approved payment arrangement is available. KRA’s enhanced TCC notice says an approved payment plan can allow the taxpayer to continue with the self-service TCC process. The arrangement must be approved; simply intending to pay later is not enough.

Step 3: Confirm the enhanced-process condition where applicable

If you are a company, partnership, association, or other non-individual entity, or you are an individual earning income other than employment income, confirm that the applicable condition described in the advisory and checklist has been met.

KRA’s eTIMS guidance explains the digital-invoicing framework for people in business, whether or not they are registered for VAT. VAT registration and this condition are separate questions.

For the full onboarding and invoicing workflow, see our eTIMS compliance guide.

Step 4: Open the TCC application

  1. Go to itax.kra.go.ke/KRA-Portal.
  2. Enter your KRA PIN and password.
  3. Complete any security prompt shown by the portal.
  4. Open Certificates.
  5. Select the current option for applying for a Tax Compliance Certificate.

KRA’s own guidance describes the process as an application through iTax. The exact screen layout may change, so follow the live portal labels.

Step 5: Confirm the application details

Review the taxpayer details populated by iTax. Select or enter the reason for requesting the certificate, where the portal asks for one.

Check your email address before submitting. KRA says the certificate is sent to the applicant’s email address. Follow the live portal instructions if it presents an additional retrieval option.

Step 6: Submit and monitor the result

Submit the application once the information is correct. KRA will apply its compliance checks. If a compliance gap is found, the application may show the pending returns, payments, or other issue that must be resolved.

Do not promise yourself or a client a fixed processing time. A clean automated application and an application requiring KRA review are different cases.

Step 7: Retrieve and verify the certificate

When KRA issues the certificate, retrieve it using the email or portal instructions currently provided by KRA, then verify its validity. Save it in a secure business folder and note its expiry date. Before attaching it to a tender or licence application, verify that it is still valid using KRA’s certificate-verification facility:

Never publish your full certificate number, PIN, ID number, or QR code in a public screenshot.

Common reasons a TCC application fails

ProblemWhat to do
A return is missingCheck each tax obligation and period, then file the missing return. Do not assume that having no income removes a return obligation.
Tax is unpaidConfirm the amount in the KRA ledger and pay using the official process. Keep the payment evidence.
A payment has not reflectedCheck the payment-registration number and supporting evidence, then contact KRA if the ledger remains incorrect.
A tax debt is outstandingClear the debt or apply for an approved payment arrangement if eligible.
Enhanced-process condition is not metComplete the applicable registration or compliance step before reapplying.
VAT compliance issueCheck VAT returns, payments, and any VAT Special Table status required by KRA.
iTax email is wrong or inaccessibleUpdate the profile through the official KRA process and do not use another person’s email without permission.
The portal is unavailableRecord the error, try again later, and use KRA’s official contact channels. Do not pay an unofficial “activation” fee.

What does the TCC application cost?

The KRA sources checked for this guide do not state an application fee. Use only the official iTax/KRA process and be cautious of anyone asking for an unofficial payment to “unlock” or activate a certificate. Separate professional, accounting, or document-preparation charges are not KRA charges.

How long does it take?

There is no single guaranteed processing time. An application with an unresolved return, payment, debt, VAT, or other compliance issue may need correction or assistance.

Apply before the tender, licence, or employment deadline — not on the final afternoon. Also check the validity period of any TCC you already hold; KRA says TCCs are valid for 12 months.

TCC and government tenders

A TCC may be requested in tender documentation, including AGPO-related procurement, but it is only one part of a tender-readiness file. Link to the existing Government Tenders for SMEs in Kenya guide for AGPO, licences, tender forms, securities, technical requirements, and the wider tender process.

A simple TCC renewal routine

Do not wait until the certificate is needed to discover that a return or payment is missing.

  • Keep a monthly calendar for every registered tax obligation.
  • Reconcile sales, expenses, withholding certificates, and payments.
  • Keep the required digital-invoicing records where applicable.
  • Check the KRA ledger after material payments.
  • Save the TCC and expiry date in a shared but access-controlled business folder.
  • Start checking the next application well before a tender or licence deadline.

Frequently Asked Questions

How long is a KRA Tax Compliance Certificate valid?

KRA’s current TCC information page states that a TCC is valid for 12 months. Check the exact expiry date printed on your certificate.

Can I apply for a TCC if I owe KRA money?

You should settle outstanding tax liability or have an approved payment arrangement where applicable. An informal promise to pay later is not the same as an approved arrangement.

Does every TCC applicant need eTIMS?

KRA’s enhanced process requires eTIMS/TIMS compliance for non-individual entities and individuals earning income other than employment income. KRA says the additional requirement does not apply to an individual whose only income is employment income. Other filing and payment obligations still apply.

How do I verify a TCC?

Use the Certificate Checker on the KRA iTax portal. Do not rely only on a forwarded PDF or screenshot.

How long does TCC processing take?

There is no single guaranteed processing time. A compliant application may proceed through KRA’s self-service process, while unresolved returns, payments, liabilities, VAT, or eTIMS/TIMS issues may require correction or assistance. Apply before your tender, licence, or employment deadline.

Is a TCC the same as a KRA PIN certificate?

No. A PIN certificate identifies the taxpayer. A TCC confirms KRA’s assessment of tax compliance for the certificate’s validity period.

What should I do if iTax rejects my TCC application?

Read the reason shown by the portal or sent to your registered email, correct the specific return, payment, debt, VAT, or eTIMS/TIMS issue, and reapply. If the ledger is wrong or the portal does not explain the issue, contact KRA through an official channel or visit a Tax Service Office.

Bottom line

Apply through the official iTax portal only after checking every applicable return, payment, liability, VAT condition, and — where KRA’s enhanced process applies — TIMS/eTIMS status. A TCC is valid for 12 months, but it does not replace the other documents required for a tender, licence, or employment process.

⚠️ Disclaimer: This guide is educational information, not legal, tax, employment, or investment advice. Confirm current requirements with the relevant authority or a qualified professional before acting.

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