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KRA Tax Compliance Certificate (TCC) Kenya 2026: how to get one, why applications fail

The TCC is free, self-service, valid for 12 months. What the checker verifies, common rejection reasons, and the fixes.

AO
by Reviewed by Michael Mwangi 9 min read Updated 26 August 2026Verified 26 Aug 2026

A Tax Compliance Certificate (TCC) is KRA's confirmation that at the moment of issue, you have filed all required returns, paid all assessed tax, and are compliant with the electronic invoicing regime (eTIMS or TIMS if applicable). It is required for tenders, government contracts, work permits, liquor licences, and by some private sector employers at hire.

Who needs a TCC

  • Anyone bidding on a government tender (mandatory attachment).
  • Applicants for a liquor licence.
  • Applicants for a work permit (foreign nationals) or a permit renewal.
  • Applicants for clearance of shipping and customs (some cases).
  • Sellers of land or vehicles to public entities.
  • Employees at some multinationals and government agencies (annual HR check).

How to apply on iTax

  1. Log into iTax at itax.kra.go.ke.
  2. From the top menu choose Certificates then Apply for Tax Compliance Certificate.
  3. Confirm the details on the pre-populated form (PIN, name, tax obligations).
  4. Provide a reason (Tender, Liquor licence, Work permit, Employment, Other).
  5. Click Submit.
  6. If compliant, iTax processes the application and emails the certificate within minutes to hours.
  7. If flagged, you see the specific rejection reason with a fix path.

What the compliance check verifies

  1. All required returns filed up to and including the most recent due period.
  2. All assessed tax paid, or under an active KRA-approved payment plan.
  3. eTIMS/TIMS compliance for non-individual entities and individuals with non-employment income.
  4. No open audit or dispute with an outstanding debit.

Common rejection reasons and fixes

Reason 1: unfiled returns

Even a Nil return for the year you had no income counts. iTax will flag every unfiled period going back to when you registered your PIN.

Fix: file each missing return, including Nil returns for zero-income years. See how to file on iTax. Pay any late-filing penalty (higher of KES 2,000 or 5% of tax due per individual return).

Reason 2: outstanding tax debt

A pending assessment or a computed balance from a past return.

Fix: either pay in full via paybill 222222 with a PRN, or apply for a payment plan through iTax under Debt and Enforcement. Once the plan is approved (24 to 72 hours), reapply for the TCC.

Reason 3: eTIMS or TIMS non-compliance

As of the 2024 enhancements, all non-individual entities and individuals with business income above the annual threshold must issue tax invoices through eTIMS or TIMS. Non-registration is a TCC blocker.

Fix: register at etims.kra.go.ke, activate at least one invoice, then reapply for the TCC.

Reason 4: open audit or dispute

If KRA has raised an assessment you are contesting, iTax may block the TCC pending resolution.

Fix: escalate to the Tax Appeals Tribunal or reach settlement with the KRA station handling your case. TCC is issued after the debit is either paid, agreed under a payment plan, or set aside on appeal.

Reason 5: dormant PIN with historical liability

A PIN opened years ago, never used, still has an obligation attached to it.

Fix: log in, file every Nil return back to registration date, then reapply.

How to verify a TCC (supplier or tenderer check)

On iTax homepage (no login required), scroll to Useful Links then TCC Checker. Enter the taxpayer PIN and the TCC serial number from the certificate. iTax returns:

  • Valid or Invalid status.
  • Date of issue.
  • Expiry date.
  • Certificate reference.

A forged TCC returns Invalid; a genuine but expired one returns Invalid with expiry date. Always verify before onboarding a supplier or signing a contract.

If the TCC does not arrive

Check the iTax registered email spam folder. If nothing after 24 hours, log into iTax, go to Certificates then Consult and Reprint Tax Compliance Certificate. Reprint is free.

If iTax says Application under processing for more than 72 hours, email callcentre@kra.go.ke with your PIN and application reference.

Sources

  1. KRA, Tax Compliance Certificate (TCC), kra.go.ke.
  2. KRA public notice, Enhanced Tax Compliance Certificate (TCC), kra.go.ke.
  3. iTax TCC Checker, retrieved 26 August 2026.

FAQ

How long is a TCC valid?

Exactly 12 months from the date of issue. There is no automatic renewal; every year you must reapply, and the fresh application re-checks your current compliance status.

How much does a TCC cost?

Free. iTax will not charge a fee. If any intermediary asks you to pay for a TCC, walk away.

How long does the application take?

If you are compliant, minutes to hours. The certificate is emailed to your registered iTax email. If you have any outstanding return, debt, or eTIMS non-compliance flag, the application either fails immediately or is put in a queue pending resolution.

Can I verify a supplier or tenderer TCC?

Yes. Use the TCC Checker on iTax. Enter the certificate serial number or the taxpayer PIN plus certificate reference. iTax confirms validity and issue date.