Unlike other jurisdictions, Tax Identification Number is referred to as the Personal Identification Number in Kenya.

The Personal Identification Number (PIN) is a number which identifies a person or legal entity for purposes of transacting business with Kenya Revenue Authority (KRA), other Government agencies and service providers in Kenya. A PIN can be issued both to individuals and artificial persons (i.e. company, club, Trust, etc.)

Who Needs a KRA Pin?

The following persons are required to have a PIN:

• An employee;
• An entrepreneur;
• Have rental income; or
• Wish to apply for a HELB Loan.

Why Do I Need a KRA Pin?

Persons who intend to do any of the following transactions are required to possess a PIN before commencing with any application:

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

Requirements for obtaining a PIN in Kenya depends on the category of the applicant, below are the categories of applicants and their requirements:

Kenya 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 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 applicant (confirm endorsement of work permit in the passport) and name of employer on the permit.
• KRA PIN application acknowledgement 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 employer.
• Employers PIN or employer’s representative and their PIN.
• Valid Tax Compliance Certificate of the representative.
• Valid Special Pass of 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 acknowledgement receipt.

All other categories have similar requirements but can get further details on the KRA website from time to time.

The application process is an online process done on the official website . The application is easy and can be processed by individuals so long as there is stable internet condition and relevant information is available. Obtaining a Personal Identification Number is free of charge from the Kenya Revenue Authority.

Below are the few steps to be taken in obtaining a PIN:

1. Visit the KRA online page where you will be given the option to either login, retrieve lost password, or new taxpayer option. As a new tax payer in Kenya, the applicant is to click on login option.
2. The applicant will be directed to the next page where certain information will be required to be inputted, such as: ID Number, Date of birth, District of Birth, Mothers Last Name, Fathers Last Name and your Year of Birth.
3. After successfully completing the required field on the KRA online page, the applicant is taken to another page where further information is required to be provided such as: area of residence, phone number, parents identification number, your personal email address and taxes that you as a taxpayer entitled to pay in Kenya.
4. Upon successful completion of the KRA online form with the correct Taxpayer Registration details, the KRA online system will allocate the PIN, Password and Security Stamp. These will be sent to you through the e-mail address you had provided in the form
5. The KRA PIN will act as the Taxpayers Personal Identification Number, the Password as your secret access number to use the system while the Security Stamp will act as your secure number generated by the system and is only used once upon the first login into the system.

Upon registration, residents receive their PIN Certificate instantly after completing the online registration form while non-residents receive an acknowledgement receipt which will then be further submitted alongside other relevant documents, to the KRA Times Tower, Nairobi for completion of their registration process.

Importance of Personal Identification Number in Kenya

Personal Identification Number which is Kenya’s equivalent of a Tax Identification Number. It is important to carry out business activities and open an account number in the country.