If you have ever applied for a government tender, a business licence, or a bank loan in Kenya, you have almost certainly been asked for one document: a Tax Compliance Certificate. Without it, many doors simply stay closed.

Yet for many business owners and individuals, the TCC application process feels confusing — especially if there are outstanding returns or KRA system errors to deal with. This guide walks you through everything you need to know: what the certificate is, who qualifies, the exact steps to apply on iTax, and what to do if your application is rejected.

What Is a Tax Compliance Certificate?

A Tax Compliance Certificate (TCC) — also called a tax clearance certificate — is an official document issued by the Kenya Revenue Authority (KRA) confirming that you have filed all required tax returns and settled any outstanding tax liabilities. It is proof, in writing, that you are fully compliant with Kenya’s tax laws.

The certificate is valid for 12 months from the date of issue and is available to both individuals and registered businesses.

When Do You Need a TCC in Kenya?

You will be asked to produce a TCC in many common situations, including:

• Applying for government tenders or public procurement contracts
• Registering or renewing a business licence or trade permit
• Applying for certain employment positions, particularly in the public sector
• Opening specific types of bank accounts or applying for business credit
• Applying for an import or export licence
• Registering with professional regulatory bodies
• Processing certain land and property transactions

In short: if you are doing business formally in Kenya, keeping your TCC current is not optional — it is a basic requirement.

Who Qualifies for a TCC?

KRA will only issue a Tax Compliance Certificate if you meet all of the following conditions:

1. You have a valid, active KRA PIN registered on the iTax portal.
2. All required tax returns are filed and up to date. This includes Income Tax, PAYE (if you have employees), VAT (if registered), Withholding Tax, and any other obligations linked to your PIN.
3. There are no outstanding tax liabilities. All taxes due must be paid, or you must have an approved payment plan with KRA and have paid the first instalment.
4. For non-individuals and those with business income: eTIMS compliance. Since late 2024, KRA requires businesses to use the electronic Tax Invoice Management System (eTIMS) for invoicing. Non-compliance with eTIMS can block your TCC application.

If any of these conditions are not met, your application will either be rejected or placed on hold until the gaps are resolved.

What You Need Before You Apply

Before you log in to iTax, confirm you have the following:

• Your KRA PIN and iTax login password
• All tax returns filed — log in to iTax and check your obligation history to confirm no returns are pending
• All tax balances cleared — check for any outstanding penalties, interest, or principal tax amounts
• A valid email address registered on your iTax profile, since the certificate will be delivered there
• For companies: your Certificate of Incorporation may be needed for reference

Step-by-Step: How to Apply for a TCC on iTax

Step 1 — Log in to the iTax portal

Go to itax.kra.go.ke in your browser. Enter your KRA PIN, click Continue, then enter your iTax password. Complete the arithmetic security check and click Login.

Step 2 — Go to the Certificates section

Once inside your iTax dashboard, look at the top navigation menu. Click on Certificates. A dropdown menu will appear.

Step 3 — Select “Apply for Tax Compliance Certificate”

From the dropdown, click Apply for Tax Compliance Certificate (TCC). You will be directed to an application form.

Step 4 — Verify your pre-filled details

iTax will automatically populate the form with your registered information — your PIN, name, address, and contact details. Review everything carefully. If your phone number or email address is outdated, update it before proceeding, as the certificate will be sent to the email on file.

Step 5 — Select the reason for application

You will be asked to state the purpose for which you are applying — for example, tender application, business licence, or employment. Select the most appropriate reason from the dropdown list.

Step 6 — Submit the application

Click Submit. The iTax system will immediately run an automated check of your compliance status — filed returns, paid taxes, and eTIMS status.

• If you are fully compliant, the system can issue the TCC instantly or within one to three working days.
• If there are gaps — unfiled returns, unpaid taxes, or eTIMS issues — the system will display a list of what needs to be resolved before the certificate can be issued.

Step 7 — Download or receive your certificate

Once approved, the TCC will be sent to your registered email address. You can also log back into iTax, go to Certificates → Consult and Reprint TCC, and download a copy directly from the portal.

The certificate is free of charge. There is no KRA application fee.

Common Reasons TCC Applications Are Rejected

If your application is rejected, KRA will display the specific reason on the iTax portal. In most cases, the issue can be resolved and you can re-apply within days.

How Long Does It Take to Get a TCC?

If your tax affairs are fully in order, the iTax system can issue the certificate automatically at the point of application. In other cases, processing typically takes one to three working days. During peak periods — such as the weeks before major tender deadlines — expect slight delays due to high application volumes.

Can You Get a TCC If You Have a Tax Debt?

Yes — but only if you have entered into a KRA payment plan (also called an instalment agreement) through iTax and paid your first instalment. Once the plan is approved, KRA can issue your TCC. You must continue honouring the payment plan to maintain your compliance status.

How to Verify a TCC Is Genuine

To confirm that a Tax Compliance Certificate is valid and has not been forged:

• Use the KRA M-Service App and enter the certificate number to verify it
• Log in to iTax and check the certificate under Certificates → Consult and Reprint TCC

Verifying a TCC before accepting it in any transaction is good practice, particularly in procurement and employment contexts.

Frequently Asked Questions

Is a Tax Compliance Certificate free in Kenya?
Yes. KRA issues the TCC at no cost through the iTax portal.

How long is a TCC valid?
It is valid for 12 months from the date of issue. You will need to reapply once it expires.

Can an individual (not a company) apply for a TCC?
Yes. Both individuals and registered businesses can apply for a TCC through iTax.

What if I have never filed any returns — can I still get a TCC?
No. You must file all outstanding returns and clear any resulting tax liabilities before a TCC can be issued.

Can I apply for a TCC on behalf of a company?
Yes, if you have the company’s KRA PIN and iTax login credentials, or if you have been granted authorisation as a tax agent.

Need Help Getting Your TCC?

The most common reason businesses fail to get a TCC quickly — or at all — is having unfiled returns or unresolved tax issues they were not aware of. A quick compliance review before you apply can save significant time, especially when you are up against a tender deadline.

At Juma Auditors, we help businesses and individuals across Kenya get their tax affairs in order and obtain their TCC without delays. Our team of qualified CPAs will review your compliance status, file any outstanding returns, and guide you through the full application process.

📞 Call us: +254 725 948 551
📧 Email: info@jumaauditors.co.ke
🌐 Visit: www.jumaauditors.co.ke
📍 Office: Kimathi Chambers, 5th Floor, Nairobi