Kenya Revenue Authority (KRA) informs the public that the process of application for registration of Tax Relief Schemes with the Commissioner for purposes of income tax exemption is now automated.

Retirement Benefits Schemes, Collective Investment Schemes, Unit Trusts, Employee Share Ownership Plans and Real Estate Investment Trusts that wish to register with the Commissioner will make the applications through the taxpayer portal on the iTax platform by going to the “Registration Menu”, selecting “Other Registration” and then “Tax Relief Schemes”.

A step-by-step guide on the application process is available on the KRA website: www.kra.go.ke.

Qualifying applicants will receive Income Tax Exemption Certificates through their registered email addresses. The certificates can also be reprinted using the consult and reprint functionality. Taxpayers are requested to take note of the following:

1. All schemes that had been previously issued with Income Tax Exemption Certificates will be required to apply for the iTax generated certificates. As part of the application, they will be required to attach a copy of the Income Tax Exemption Certificates previously issued.

2. Schemes that have had a change in their particulars (e.g. change of name) which have been approved are reminded to update their details in the iTax system prior to making their application for registration. 

Commissioner of Domestic Taxes