A Tax Compliance Certificate (TCC) — also called a Tax Clearance Certificate — is an official document issued by the Kenya Revenue Authority (KRA) confirming that the holder is current on all tax obligations as at the date of issue. It is a standard prerequisite for a wide range of commercial and government activities in Kenya, including tendering for government contracts, obtaining import/export licences, and applying for certain regulatory approvals.
Fees and Charges
| Item | Fee (KES) |
|---|---|
| Tax Compliance Certificate application | Free |
| Certificate validity period | 12 months from date of issue |
| Renewal (annual) | Free |
The TCC is obtained through the KRA iTax portal at no charge. It is issued electronically and can be shared as a PDF or verified online by third parties through the KRA verification portal.
When a TCC is Required
| Context | Requirement |
|---|---|
| Government procurement (tenders) | Mandatory for all bidders |
| Liquor licence applications | Required |
| Import/export licence applications | Required |
| Professional licence renewals (many sectors) | Required |
| Company annual returns (some contexts) | Required |
| Applications to CBK, IRA, CMA | Required |
Conditions for Issuance
KRA will issue a TCC only where the taxpayer’s records on iTax show no outstanding tax liabilities — including income tax, VAT, PAYE, withholding tax, and any assessed penalties. Where a taxpayer has an instalment payment arrangement in place and is current on payments, KRA may still issue a TCC. A taxpayer with unresolved tax disputes may obtain a TCC if the disputed amount has been secured by way of a bank guarantee.
Administered by the Kenya Revenue Authority (KRA) under the Tax Procedures Act, Laws of Kenya.