Global Daily Tax News, Kenya Expands Tax Compliance Certificate Obligations, (Oct 29, 2025)

The Kenya Revenue Authority has added additional requirements to obtain a Tax Compliance Certificate (TCC).

Non-individual entities and individuals with income other than employment income will be required to demonstrate compliance with the Tax Invoice Management System (TIMS) regulations when seeking a TCC.

Specifically, the KRA has said taxpayers seeking a TCC must:

• Be compliant with eTIMS/TIMS registration obligations, for persons in business;

• File tax returns on or before the due date, for all applicable tax obligations;

• Settle tax on or before the due date;

• Settle all outstanding tax liabilities, or apply and receive approval for a payment plan; and

• Be VAT compliant.

TCC applications are made through the iTax platform. The KRA encouraged taxpayers to use its service to verify the validity of TCCs.