Updated: 15 June 2026. A Tax Compliance Certificate, commonly called a KRA TCC or tax clearance certificate, is official confirmation from the Kenya Revenue Authority that a taxpayer has complied with key tax obligations, including filing applicable returns, paying taxes due and meeting additional compliance conditions such as eTIMS/TIMS and VAT compliance where applicable.
Biz Brokers Kenya assists individuals, companies, foreign investors, work permit applicants, tender applicants and regulated businesses to apply for a TCC, clean up rejected applications and prepare supporting compliance documents.
A KRA Tax Compliance Certificate is often requested when a person or company is required to prove tax standing before dealing with government, banks, regulators, contracting parties or immigration authorities.
Before applying, confirm that the taxpayer profile is clean. The most important requirement is not a physical document; it is the taxpayer's actual compliance status on iTax and related KRA systems.
| Requirement | What to check before applying |
|---|---|
| KRA PIN and iTax access | The taxpayer must have an active KRA PIN and working iTax login credentials. |
| Filed returns | All applicable tax returns should be filed on or before the due date, including nil returns where required. |
| Payments and liabilities | All taxes due should be paid, or the taxpayer should have an approved payment plan for outstanding liabilities. |
| eTIMS/TIMS compliance | Business taxpayers earning income other than employment income should confirm eTIMS/TIMS registration and compliance where applicable. |
| VAT compliance | VAT-registered taxpayers should confirm VAT filing, payment, VAT Special Table status and related VAT issues. |
| Correct tax obligations | The PIN should reflect the correct tax obligations for the business or individual, such as income tax, VAT, PAYE or turnover tax. |
Important: If the application is rejected because of missing returns, tax arrears, penalties, VAT issues, eTIMS/TIMS gaps or ledger problems, the best approach is to correct the underlying issue first instead of repeatedly submitting the same application.
Need a clean TCC file? We can review your iTax status, identify blockers, file missing returns, assist with payment-plan preparation and submit the TCC application.
A company TCC is applied for through the company's iTax profile. Before application, ensure that the company PIN is active, annual income tax returns are filed, VAT and PAYE returns are up to date where applicable, penalties are addressed and eTIMS/TIMS status is compliant where required.
For newly registered companies, a TCC may be required for tenders, bank onboarding, immigration sponsorship files, county licensing or supplier registration. Where the company has not traded, the file may still require proper nil return filing and correct tax obligations.
Where the taxpayer's iTax file is clean, the TCC can be issued immediately or within a short period. Where the file has unresolved returns, tax debts, VAT issues, payment-plan requirements, wrong obligations or legacy ledger issues, the duration depends on how quickly those problems are resolved.
| Situation | Practical timeline | What affects timing |
|---|---|---|
| Clean iTax profile | Immediate to a few days | System approval and email/download availability. |
| Missing returns | Several days or longer | Number of periods to file, supporting records and penalty status. |
| Outstanding tax debt | Varies | Payment, objection, waiver where available, or approved payment plan. |
| VAT/eTIMS/TIMS issues | Varies | Registration, invoice compliance, VAT table status and KRA review. |
In Kenya, many clients use the terms interchangeably. The official KRA document commonly requested is the Tax Compliance Certificate or TCC.
Yes. A foreign-owned company registered in Kenya can apply through its company iTax profile if its returns, payments and relevant obligations are up to date.
A TCC is commonly requested in immigration, investor and employment-related compliance files. The exact documents required depend on the permit category and the facts of the application.
Yes. We can assist after reviewing the taxpayer's iTax status, authority to act, KRA PIN details and any missing-return or liability issues.
Official reference links: KRA Tax Compliance Certificate, KRA Enhanced TCC FAQs, KRA Online Services.
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