A PIN (Personal Identification Number) is used when conducting business with the Kenya Revenue Authority (KRA), other Government agencies, and various service providers.

"Personal" refers to both individuals and artificial persons such as companies, clubs, and trusts.

A sole proprietorship uses the proprietor’s individual PIN for all transactions.

Who Should Have a PIN?

You are required to have a PIN if you:

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

When is a KRA PIN Required?

Common transactions that require a PIN include:

• Registration of land titles, stamping of instruments, and payment of Land Rent
• Approval of plans, water deposit payments, business permits, and land rent payments to County Governments
• Registration and licensing of motor vehicles
• Registration of business names and companies
• Trade licensing
• Applying for Value Added Tax (VAT) registration
• Underwriting of insurance policies
• Importation of goods, customs clearance, and forwarding
• Payment of electricity connection deposits
• Contracts involving supply of goods or services to Government entities

PIN Without Obligation (PWO)

This option is for individuals who are not currently engaged in any taxable activity (e.g., students, diplomats).

A PWO PIN does not assign any tax obligations. You will not be required to file returns, but you will also not qualify for services that require active obligations such as a Tax Compliance Certificate (TCC), iTax filings, or eTIMS compliance.

If you begin earning income or engaging in taxable activities, you must update your PIN on iTax to add the applicable obligations.

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