KRA Personal Identification Number (PIN) — Fees and Charges in Kenya

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.

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