The KRA Tax Compliance Certificate, and the eTIMS rule that now blocks it
By David Wachira · KRA hub · paybillke is an independent guide and is not affiliated with KRA.
A Tax Compliance Certificate is applied for on iTax and emailed to you. It is valid for twelve months only. Under the enhanced TCC, being up to date on returns and payments is no longer enough on its own: you must also be registered on eTIMS/TIMS if you are in business, and VAT compliant, including your VAT Special Table status.
The three old requirements, and the two new ones
KRA has always required three things for a TCC: returns filed by the due date for every tax obligation you are registered for, tax paid by the due date, and all outstanding tax debt cleared.
The debt condition has a route through it that people miss. You do not have to pay a debt in full to proceed. KRA lets you apply for a payment plan, and once that plan is approved you can carry on with the self-service TCC application. If you are sitting on an arrears balance assuming a TCC is impossible until it clears, it may not be.
The enhanced TCC adds two more conditions, and these are the ones catching people out:
- eTIMS/TIMS registration, for non-individual entities and for individuals with income other than employment income. If you are in business and not on eTIMS, the TCC stops there.
- VAT compliance, including VAT Special Table status. Being on the VAT Special Table is itself a blocker that has nothing to do with whether you have filed.
The practical effect: a salaried person with clean filings is largely unaffected. A business that files and pays on time but never onboarded to eTIMS now fails a check it used to pass.
Twelve months, and why the date matters more than people think
A TCC is valid for twelve months. It is not open-ended and it is not tied to a tax year.
This matters because of what a TCC is used for. If you are bidding for government tenders, the certificate has to be live on the day the tender closes, not on the day you downloaded it. The same goes for a work permit renewal or a liquor licence application sitting in a queue. Check the issue date on the certificate in your hand before you submit it anywhere, because an expired TCC is the same as no TCC.
When you will be asked for one
- Applying for a job. For employment, KRA notes the TCC is required upon being offered the job, not at application.
- Applying for a government tender.
- Renewing a work permit.
- Applying for a clearing and forwarding agent’s licence.
- Seeking a licence to operate a liquor store.
- Simply confirming your own compliance status, which is a reasonable thing to do before a deadline rather than after.
Verifying a certificate somebody hands you
A TCC arrives as a PDF, and a PDF can be edited. If you are the one being handed a certificate by a supplier, contractor or prospective employee, do not take it at face value.
Use the Certificate Checker on itax.kra.go.ke/KRA-Portal/. It needs no login. KRA also lets you check TCC validity through the KRA M-Service app. Both routes tell you whether the certificate is real and current.
This cuts the other way too. If you are the one issuing a TCC to a counterparty, pointing them at the checker is a faster way to settle the question than emailing scans back and forth.
About this page
| Requirement | Applies to | Common blocker |
|---|---|---|
| Returns filed by the due date | Everyone, for every obligation registered | A dormant obligation nobody files nil returns for |
| Tax paid by the due date | Everyone | Payment made but against the wrong PRN |
| Outstanding debt cleared | Everyone | Not knowing an approved payment plan is enough |
| eTIMS/TIMS registration | Non-individuals, and individuals with non-employment income | Never onboarded, because invoicing was on paper |
| VAT compliance incl. Special Table status | VAT-registered taxpayers | Being on the VAT Special Table without knowing it |
Frequently asked
How long is a KRA Tax Compliance Certificate valid?
Twelve months. Check the issue date before submitting it for a tender or permit, because an expired TCC counts as no TCC.
Can I get a TCC if I owe KRA money?
Possibly. KRA allows you to apply for a payment plan, and once that plan is approved you can continue with the self-service TCC application. You do not always have to clear the debt in full first.
Why was my TCC application rejected when my returns are up to date?
Under the enhanced TCC, filing and payment are not the only tests. You must also be registered on eTIMS/TIMS if you are in business, and VAT compliant including your VAT Special Table status. Businesses that never onboarded to eTIMS now fail a check they used to pass.
How do I check whether a Tax Compliance Certificate is genuine?
Use the Certificate Checker on itax.kra.go.ke/KRA-Portal/, which needs no login, or check validity through the KRA M-Service app. Do not rely on the PDF alone.
Do I need a TCC to apply for a job?
KRA states that for jobs, a TCC is required upon being offered the position rather than at the application stage.
Where do I apply for a TCC?
On the iTax platform at itax.kra.go.ke. The certificate is sent to the email address held on your iTax profile, so an out-of-date address will stop it reaching you.