Appeal a KRA tax decision at the Tax Appeals Tribunal
Judiciary Tribunals · sources read 2 Oct 2026
If you still disagree with KRA after its objection decision, file an appeal with the Tax Appeals Tribunal on the Judiciary e-filing portal: notice of appeal, memorandum of appeal, statement of facts and the KRA decision. The filing fee is KSh 20,000.
- Fee
- KSh 20,000Appeal or miscellaneous application, one-time fee
- Where
- Online on the Judiciary e-filing portal (efiling.court.go.ke). Tribunal office: Kenya Re Towers, off Ragati Road, Upper Hill, Nairobi (taxappealstr@court.go.ke).
What you need
- Notice of appeal
- Memorandum of appeal
- Statement of facts, with the documents it relies on
- The KRA objection decision (or other appealable decision)
- Official receipt for the filing fee
Steps
- Create an account on the Judiciary e-filing portal (efiling.court.go.ke) and file your notice of appeal, memorandum of appeal, statement of facts and the KRA decision with the Tax Appeals Tribunal.
- Pay the KSh 20,000 filing fee and keep the official receipt.
- Serve copies of what you filed on KRA's Commissioner Legal Services by email at LegalServices@kra.go.ke.
- Upload a copy of your notice of appeal on iTax so KRA has it on your tax record.
Watch out
- The tribunal is not part of KRA. It is an independent tribunal under the Judiciary.
- You normally object to KRA first. The tribunal hears appeals against KRA's objection decision, so attach that decision.
- If you lose at the tribunal, you can still appeal to the High Court.
Who can apply
- Anyone unhappy with a tax decision of the KRA Commissioner, usually after an objection decision.
- Any Kenyan can come to the tribunal, alone or through a tax agent or advocate.
Official sources (4)
- Tribunals Frequently Asked Questions (Tax Appeal Tribunal section) tribunals.judiciary.go.ke · read 2 Oct 2026
- Know your tribunals tribunals.judiciary.go.ke · read 2 Oct 2026
- Service of Court and Tax Appeal Tribunal Documents (public notice, 20/04/2021) kra.go.ke · read 2 Oct 2026
- KRA Service Charter (April 2026) kra.go.ke · read 2 Oct 2026