Apply In-Person:

1. To apply for the Kenya Revenue Authority Personal Identification Number (KRA PIN), the applicant should make the application to any Kenya Revenue Authority office in his/her location. Please view the Kenya Revenue Authority (KRA) office contact details through this link: Contact Details.
2. Obtain the required documents as mentioned in the “Required Documents” section below and visit the KRA office.
3. At the office, the applicant should go to the KRA official at the service desk and submit the required documents to the officer for verification.
4. The KRA officer will check if the documents are correct as required and initiate the registration process.
5. The KRA officer will ask the applicant to provide all the required details as the officer completes the registration form.
6. Upon the applicant providing all the required details correctly, the KRA officer will complete the registration process.
7. Then the KRA officer will print the applicant’s KRA PIN certificate and issue it to the applicant. Note the registration process takes 5 to 10 minutes.

Apply Online

1. To apply for the Kenya Revenue Authority Personal Identification Number (KRA PIN) online, the applicant should visit the Kenya Revenue Authority iTax online portal through this link: KRA iTax.
2. On the iTax portal, under this question “Do you want to apply for a PIN?” please click on the “Register” button or click on the “click here” hyperlink next to this statement “To get a new PIN”
3. The applicant will then be directed to the e-registration page, on this page under “Taxpayer Typer” select “Individual” for individual tax registration or select “Non-individual” for business tax registration.
4. Upon selecting the Taxpayer Typer, the applicant should select the mode of registration by opening the Mode of Registration drop-down menu and selecting the “Online” form option. Note that if the applicant opts to download the online application form, then the applicant should select the “Upload form” option.
5. Once the applicant selects the online form, the applicant should click on the “Next” button to go to the online registration form.
6. On the online form under the Basic Information page (A) provided the required details. That is, Residential Details, Employee’s Profession, SMS Notification, Alternative Address, and Contact Details, Bank Account Details, if the applicant is a partner, director, or trustee in any other entity?, Tributary Bonds Details.
7. After completing all the required details, the application should upload the supporting documents under the “Details Of Upload Document” section as instructed and click on the “Next” button to go to the Obligation Details Page.
8. Complete the required details and click on the “Next” button to go to the source of income page.
9. The applicant should enter the required information and click on the next button to go to the Agents Details page.
10. On this page, if the applicant wishes to add an agent who will represent the applicant on the KRA-related function, the applicant should provide the agent’s details.
11. If the applicant does not require an agent, the applicant should jump to the Captcha section of the page.
12. The applicant should provide the correct answer to the provided math question and click on the “Submit” button.
13. Upon submitting the application, the applicant will receive a pop-up notification with the registered applicant’s principal email address.
14. Then the applicant should click on the “Ok” button in the pop-up notification, and then the applicant will receive a pop-up question asking if the applicant wants to submit the data.
15. Upon receiving the question, the applicant should click on the “Ok” and the iTax system will compute the applicant’s date for a few seconds and provide the applicant’s Personal Identification Number (KRA PIN).
16. The applicant can download the KRA PIN Certificate through the provided hyperlink. Note the certificate will also be sent to the applicant’s email address along with his/her iTax account password.

Required Documents

Residents:

• National ID/Alien ID Card details.
• Employers’ PIN details for those who are employed.
• Business registration certificate details for those in business.

Non-Kenyan employee(residing in Kenya) other than a refugee:

• Letter of introduction by the employer.
• PIN of employer or employer’s representative and in that case the PIN of representative.
• Valid Tax Compliance Certificate of the Representative.
• Original Valid Passport of the applicant.
• Resident permit/ special pass of the applicant (confirm endorsement of work permit in the passport) and name of the employer on the permit.
• KRA PIN application acknowledgment receipt.

Non-Resident employee or professional residing in Kenya and working in the country for a period not exceeding three months:

• Letter of introduction by the employer.
• employers PIN or employer’s representative and their PIN.
• Valid Tax Compliance Certificate of the representative.
• Valid Special Pass of the applicant.
• Original valid Passport of applicant (Confirm endorsement of Special Pass in the passport) and name of the employer on the permit.
• KRA PIN application acknowledgment receipt.

Employees of organizations covered under the privileges and immunities Act Cap179 e.g. United Nations, Unicef, etc:

• An Endorsement by the Ministry of Foreign Affairs on the letter from the privileged body to KRA.
• Original Passport and identity card for officials of UN Agencies (confirm endorsement of immigration exemption status in the passport).
• KRA PIN application acknowledgment receipt.

Employees of institutions related to organizations or bodies covered under the Immunities and privileges Act Cap 179 e.g. J.I.C.A, IFC, International School of Kenya,  German School, etc:

• Letter of Introduction by the Employer and PIN.
• Original Passport.
• Identity card for officials of International Organizations (confirm endorsement of immigration exemption status in the passport).
• An Endorsement by the Ministry of Finance and a copy of the gazette notice.
• Original Valid Passport of the applicant.
• KRA PIN application acknowledgment receipt.

Diplomat (residing in Kenya):

• Ordinary Original Passport and Diplomatic card.
• Copy of diplomatic card and Passport endorsed by Ministry of Foreign affairs.
• Copy of exemption stamp on the passport/Notification of arrival.
• KRA PIN application acknowledgment receipt.

Non-Resident Married to a Kenyan Citizen:

• Original and copy of Marriage certificate. Certified copy of Marriage certificate if from another country.
• Original and a copy of the Identity card and PIN of Kenyan spouse.
• Dependent’s Pass from immigration.
• Original Valid Passport (Confirm endorsement of the dependent pass in the passport).
• KRA PIN application acknowledgment receipt.

Non-Citizen students or interns:

• Original and copy of valid Passport (Confirm endorsement of student pass in the passport).
• Original and copy of valid student pass.
• Original and copy of Letter of introduction/admission from the institution as per the student pass.
• KRA PIN application acknowledgment receipt.

British army personnel:

• Original passport of the applicant.
• Letter of introduction by the British Peace Support team in Kenya.
• Copy of the Memorandum of Understanding between Kenyan and British Government.
• KRA PIN application acknowledgment receipt.

Refugee residing in Kenya – employed or in business:

• Original and Copy of a valid Refugee ID (Validity is now 5 yrs ).

Introduction letter from Department of Refugees Affairs secretariat:

• Letter from Employer if employed.
• Business Registration Certificate (Most of those in Business are individuals).
• Work permit from Immigration (class M permit).
• KRA PIN application acknowledgment receipt.

Non-Kenyan, Non-Resident account re-activation:

• Letter of introduction.
• PIN number of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.
• Original and copy of valid passport.
• A copy of the page on which the visa is endorsed.
• Letter of appointment of the tax agent by the applicant.
• Letter from the bank as proof of account holding.
• KRA PIN application acknowledgment receipt.

Non-Kenyan, Non-Resident Investor (Residing outside Kenya):

• Letter of Introduction from the tax agent
• PIN of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.
• Original and copy of valid passport
• Investments above 10 million should get a letter from ken invest
• Investments below 10 million should get a class G permit from the immigration
• Documentary proof of investment (Certificate of Incorporation/Compliance, CR12*, project proposal, Endorsement by Kenya Investment Authority (KenInvest), etc.).

Property/parcel purchase:

• Original and copy of valid passport.
• Copy of the Title deed/lease and Deed plan.
• Sale agreement that is signed by all parties.
• Introduction letter from tax agent.
• Letter of appointment of the tax agent by the applicant
• PIN certificate of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.

Estate of the bereaved:

• Original and copy of valid passport.
• Original and copy of the Death certificate.
• Grant of probate or letter of administration listing the PIN applicant as the beneficiary
• Certificate of confirmation of the letter of administration signed by the judge..
• Gazette notice listing the PIN applicant as the beneficiary

Non-Kenyan Investor (Residing in Kenya) other than a refugee:

• Letter of introduction by a tax agent.
• PIN of a tax agent.
• Valid Tax Compliance Certificate of the tax agent
• Letter of appointment of tax Agent by applicant.
• Documentary proof of investment (Certificate of Incorporation/Compliance, CR12*, project proposal, Endorsement by Kenya Investment Authority (KenInvest), etc.).
• LendInvest Endorsement letter is given to registered companies with an investment exceeding USD 100,000.
• Investors permit (confirm endorsement of Investors permit on the valid passport) and the name of the company indicated on the permit should be that as of bullet no. 4 above.
• Original valid Passport of applicant
• A CR12 is an official confirmation by the Registrar of Companies in Kenya as to whom the directors/shareholders of a company are.

MISSIONARIES:

• Introduction Letter from the church or dioceses.
• PIN of church
• Original Passport and copy of passport.
• Original and copy of class I missionary permit from Kenya immigration.
• Copy of the endorsed page of class I missionary permit in the passport.

Note that any other category of applicant/s not covered above should seek clarification from the approving officers at the KRA office.

Office Locations & Contacts

Kenya Revenue Authority (KRA)
Times Tower Building Haile Selassie Avenue
P. O. Box 48240 – 00100
Tel +254 20 281 0000
Email: callcentre@kra.go.ke

Eligibility

• All people residing in Kenya who are aged 18 years and above and have Identification documents.

Fees

• The application is free.

Validity

• The Personal Identificatio Number is valid forever.

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The application takes 10 to 15 minutes.

Instructions

• All KRA PIN holders are required to file their returns annually.

Individuals are required to have KRA PIN if they :

• Are employed.
• Are in business.
• Have rental income.
• Wish to apply for a HELB Loan.
• Want to perform any of the transactions listed below.

Required Information

• Residential Details.
• Employee’s Profession.
• Email.
• SMS Notification.
• Alternative Address and Contact Details.
• Bank Account Details.

Need for the Document

• Personal Identification Number used while doing business with Kenya Revenue Authority, other Government agencies, and service providers.

Information which might help

While applying for the KRA PIN, you will be required to select a tax obligation. These tax obligations include:

• Income Tax: Compulsory obligation that applies to either residents or non-residents.
• Value Added Tax (VAT): Applies to suppliers of taxable goods and services.
• Pay As You Earn (PAYE): Applies to employers

Other uses of the Document/Certificate

The most popular transactions that require PIN include:

• Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
• Approval of plans, payment of water deposits, application for a business permit, payment of Land Rent by Local Authorities.
• Registration of Motor Vehicles, and licensing under the Traffic Act (Cap 403) by the Registrar of Motor Vehicles.
• Registration of Business Names and Companies by the Registrars of Business names and companies.
• Trade licensing by the Ministry of Commerce.
• Application for Value Added Tax registration.
• Underwriting policies by Insurance Companies.
• To facilitate importation of goods, Customs clearing and forwarding at the offices of Commissioner of Customs and Excise.
• Payment of Deposits for power connections at Kenya Power and Lighting Co. Ltd.
• To facilitate all contracts for the supply of goods and services to all Government Ministries and Public bodies.