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Kenya: Requirements for obtaining tax compliance certificate (TCC)

Enhanced tax compliance certificate application process

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December 15, 2025

The Kenya Revenue Authority (KRA) announced that it has enhanced the tax compliance certificate (TCC) application process to include compliance with the electronic Tax Invoice Management System (eTIMS/TIMS) for non-individual entities and individuals with income other than employment income.

To obtain a TCC, taxpayers must:

  • Register with eTIMS/TIMS
  • File all returns before due dates
  • Pay taxes on time
  • Settle outstanding liabilities or have an approved payment plan
  • Comply with value added tax (VAT) obligations

Applications and certificate verification are available on the iTax portal.


For more information, contact a KPMG tax professional in Kenya:

Kenneth Wanjohi | kwanjohi@kpmg.co.ke

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