Updated 12 November 2026
To work as a tax agent in Kenya you need a licence from the Commissioner of the Kenya Revenue Authority (KRA). Section 19 of the Tax Procedures Act says an individual or a partnership may apply on the prescribed form with the prescribed fee, and must be recommended by the Tax Agents Committee. The Tax Procedures (Tax Agents) Regulations, 2019, published on kra.go.ke, set that fee at a non-refundable KSh 20,000 and list four routes to qualify: ICPAK membership, being a practising advocate, ten years as a tax administrator, or other qualifications KRA accepts.
Updated November 2026. Sources: KRA’s “Become a Tax Agent”, “Who is a Tax Agent?”, “Role of Tax Agents” and “Deregistration & Cancellation” pages, KRA’s “Role of a Tax Agent” leaflet, the Tax Procedures Act (Cap. 469B, as at 1 September 2026) and the Tax Agents Regulations document on kra.go.ke, all checked on 12 November 2026. Confirm the current fee with KRA before paying.
On this page
In this guide
What a tax agent in Kenya does
KRA describes tax agents as individuals or partnerships that prepare taxes on your behalf, for people or companies that cannot or do not want to do it themselves. KRA lists three core roles: preparing tax returns, preparing notices of objection, and transacting any other business with the Commissioner on behalf of the taxpayer.
The regulations add detail. A licensed tax agent in Kenya may prepare and submit returns, liaise with KRA for a client, advise and represent a client before the Commissioner or the Tax Appeals Tribunal, and deal with other tax matters for the client. That makes the licence useful for accountants, lawyers and former KRA staff who want to offer tax filing, objections and dispute work as a business. If you handle objections, our guide on how to object to a KRA assessment on iTax and the KRA alternative dispute resolution guide cover the client side.
A tax agent is not the same as a customs agent. Customs agents clear goods at the border under a separate KRA licence; see our licensed customs agents guide.
Who qualifies as a tax agent in Kenya: the 4 routes
| Route | What the regulations and KRA leaflet require |
|---|---|
| 1. Accountant | Registered under the Accountants Act, 2008 and a member of the Institute of Certified Public Accountants of Kenya (ICPAK) |
| 2. Advocate | An advocate of the High Court of Kenya with a current practising certificate |
| 3. Former tax administrator | At least ten years’ experience in tax administration |
| 4. Other | Any other relevant qualifications and experience the Commissioner recognises as sufficient |
In every route you must also be tax compliant. Section 20 of the Act adds the “fit and proper” test: the Commissioner licenses an applicant who is a fit and proper person to prepare returns, notices of objection and otherwise deal with KRA for a taxpayer. For a partnership, at least one partner or employee must meet that test and every partner must be of good character and integrity.
For accountants, ICPAK membership is the usual first step. Our guide to ICPAK membership fees sets out what that costs.
How to apply for a KRA tax agent licence
- Get your tax compliance certificate. KRA’s application asks for the serial number and date of issue of your Tax Compliance Certificate (see our KRA tax compliance certificate guide).
- Fill the application form. KRA lists: your full name as on your ID or passport, PIN details, registered and physical address (street or road, postal address, phone and email), and, for professionals, the name of your profession, your professional body and your registration number.
- Attach the right support. Professional applicants need an endorsement from their professional body. Non-professional applicants attach a two-page CV summarising work experience and academic and professional qualifications.
- Sign the form and pay the fee. The regulations document sets a non-refundable application fee of KSh 20,000.
- Wait for the committee. The Tax Agents Committee considers the application and recommends; KRA then responds in writing with the decision.
Firms should note one rule: KRA says that for people practising as firms or other legal entities, the certificate of registration is issued in the individual names of the proprietors. The regulations do not apply to a non-resident who is in Kenya only temporarily to represent a client.
Rules once you are licensed as a tax agent in Kenya
- KRA keeps a register. The Commissioner maintains a register of licensed tax agents with names, qualifications and business addresses, and may publish a list of licence holders from time to time.
- Report changes within 14 days. If your address or other registered details change, tell the Commissioner within fourteen days.
- Keep a client register. Record each client’s name, date of engagement, physical and postal address and contacts, and the nature of their business.
- Act professionally and answer notices. Comply with any notice from the Commissioner within the time it sets.
Misconduct complaints go from the Commissioner to the Tax Agents Committee. Within seven days of finishing an investigation, the committee recommends whether to clear, caution, suspend or deregister the agent, and the Commissioner acts within fourteen days of the report. Where the agent belongs to a professional body, the committee may notify that body.
Cancellation and offences
KRA’s cancellation page lists four reasons a licence can be cancelled: a return you prepared and filed is false; you no longer meet the licensing conditions; you stop working as a tax agent; or you tell KRA you want to stop. To stop voluntarily, write to KRA at least seven days before you end your services. Cancellation takes effect when you stop business as a tax agent, or 60 days after you receive KRA’s cancellation letter.
The regulations make it an offence to operate as a tax agent without being registered, to procure registration fraudulently, to make false register entries, or to make false statements to gain an advantage. If you are hiring help, ask to see the person’s KRA tax agent certificate before handing over your iTax login.
Frequently asked questions
How do I become a tax agent in Kenya?
Apply to the KRA Commissioner on the prescribed form with your PIN, contact details, professional registration or CV and tax compliance certificate, pay the fee and be recommended by the Tax Agents Committee. KRA replies in writing.
How much is the tax agent licence fee in Kenya?
The Tax Agents Regulations document published by KRA sets a non-refundable application fee of KSh 20,000. Confirm the current amount with KRA when you apply.
Do I need to be a CPA to be a tax agent in Kenya?
No. ICPAK membership is one route. A practising advocate, a former tax administrator with ten years’ experience, or a person with other qualifications the Commissioner accepts can also qualify, as long as they are tax compliant.
Can a tax agent in Kenya represent me at the Tax Appeals Tribunal?
Yes. The regulations list advising and representing a taxpayer before the Commissioner or the Tax Appeals Tribunal among a tax agent’s functions.
Prefer WhatsApp? Follow Business Radar on WhatsApp
We will email you a weekly money and business brief. We store your email (and your name, if you give one) for that purpose, under the Kenya Data Protection Act, 2019. You can unsubscribe at any time. Privacy policy.
