Get a KRA tax residence certificate (for double tax agreements)
Kenya Revenue Authority · sources read 3 Oct 2026
Write an application letter to the KRA Commissioner, Domestic Taxes, with your PIN, the reason, your foreign income and the treaty article, and deliver it to Times Tower, Nairobi. KRA takes about 15 working days once everything is in.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- About 15 working days after all documents are received
- Where
- By letter to the Commissioner, Domestic Taxes Department, KRA, Times Tower 19th Floor, Nairobi
What you need
- An application letter saying whether you apply as an individual, company or partnership
- Individuals: your ID number and KRA PIN (plus alien ID and work permit where applicable)
- The reason and the period you need the certificate for
- The type and amount of foreign income you received in that period
- The article of the tax treaty your request is under, plus the other country's form where it has one
- Individuals: proof of a permanent home in Kenya, such as utility bills in your name or a lease
- Companies: a copy of the certificate of incorporation
- Partnerships: business registration details and a signed list of partners showing who is resident in Kenya
Steps
- Write an application letter saying if you apply as an individual, company or partnership, and attach the documents listed for your type.
- Address it to The Commissioner, Domestic Taxes Department, Kenya Revenue Authority, Times Tower 19th Floor, P.O. Box 48240-00100, Nairobi.
- KRA processes, reviews and signs the certificate in about 15 working days after it has all your documents.
Watch out
- The certificate helps only with a country that has a tax treaty with Kenya in force. Check that first.
- No foreign income yet? Explain in your letter why you need the certificate instead.
- Questions go to KRA's Competent Authority office: KenyaCompetentAuthority@kra.go.ke.
Who can apply
- Individuals, companies and partnerships that are tax resident in Kenya and pay tax here.
- If you have no permanent home in Kenya, you must show you were in Kenya for 183 days or 122 days, as set by Section 2 of the Income Tax Act.
Official sources (1)
- Treaties & International Policy kra.go.ke · read 3 Oct 2026