Tax Compliance Certificate — Fees and Charges in Kenya

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.

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