The Kenya Revenue Authority (KRA) Personal Identification Number, universally known as the KRA PIN, is a unique tax identifier assigned to every individual taxpayer and business entity in Kenya. It is the single identifier used across all tax heads administered by KRA — including income tax, VAT, excise duty, withholding tax, and turnover tax — and is a prerequisite for most formal economic activity in Kenya.
Fees and Charges
| Item | Fee (KES) |
|---|---|
| KRA PIN registration (individual) | Free |
| KRA PIN registration (company / partnership / LLP) | Free |
| PIN certificate re-print | Free |
| Annual renewal / expiry | Not applicable — PIN does not expire |
PIN registration carries no fee. It is obtained entirely online through the KRA iTax portal (itax.kra.go.ke) or eCitizen. The PIN does not expire and requires no periodic renewal. Cancellation may be applied for where a business is dissolved or an individual emigrates.
When a PIN is Required
| Activity | PIN Required? |
|---|---|
| Opening a bank account | Yes |
| Registering a company with BRS | Yes |
| Filing tax returns | Yes |
| Applying for a county Single Business Permit | Yes |
| Employment (PAYE) | Yes |
| Receiving payments above KES 24,000 | Yes (for withholding tax purposes) |
| Importing goods | Yes |
Penalties for Non-Compliance
Failure to register for a PIN when required constitutes a tax offence under the Tax Procedures Act. The Commissioner may issue a PIN and assess the taxpayer in default. Late VAT registration carries a penalty of 5% of the tax due or KES 10,000, whichever is higher.
Administered by the Kenya Revenue Authority (KRA) under the Tax Procedures Act, Laws of Kenya.