Every adult citizen of Kenya, who is above 18 years and has a valid Kenyan Identity Card is obligated by the Kenyan Law to do an application for a KRA Pin Number for purposes of transacting with the government, government agencies and other private businesses.
Who Should Apply for a KRA Pin Number?
The following people and entities MUST have a KRA Pin Number;
- People who are employed
- People in business
- People who have rental income
- Students who wish to apply for a HELB Loan
- People who want to perform any of the transactions listed below
The Most Popular Transactions That Require KRA PIN Number include:
1. Land Transactions: Registration of Title Deeds, stamping of instruments by the Commissioner of Lands, and payment of Land Rates.
2. County Government Transactions: Approval of building plans, payment of water deposits, application for a business permit, payment of Land Rent.
3. Motor Vehicle Transactions: Registration of Motor Vehicles, and licensing under the Traffic Act (Cap 403) by the Registrar of motor Vehicles.
4. Registrars of Business names and companies: Registration of Business Names and Companies by the Registrars of Business names and companies.
5. Kenya Power Transactions: Payment of Deposits for power connections at Kenya Power and Lighting Co. Ltd.
5. Trade licensing by the Ministry of Commerce.
6. Application for Value Added Tax registration.
7. Insurance Companies: 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. To facilitate all contracts for supply of goods and services to all Government Ministries and Public bodies.
KRA Pin Number Tax Obligations
While applying for the KRA PIN Number, you will be required to select a tax obligation. These tax obligations include:
Income Tax: This is a compulsory obligation that applies to all residents and non-residents who live and work in Kenya.
Value Added Tax (VAT): This Tax obligation applies to suppliers of taxable goods and services in Kenya
Pay As You Earn (PAYE): This Tax Obligation applies to all employers who must remit to Kenya Revenue Authority, all tax deductions from their employees.
Step by Step Procedure of How to Register for KRA PIN Number Online Using KRA Portal www.itax.kra.go.ke
This is the complete guide of how to do a KRA Pin Application Online through the KRA Portal
KRA Pin Application Step 1: Access the KRA iTax login Portal
Visit https://itax.kra.go.ke/KRA-Portal/, then on the panel labelled ‘Do you want to apply for a Pin?’ on left side of the KRA website, click on ‘New PIN Registration, To get a new PIN, Click Here’
KRA Pin Application Step 2 – e-Registration Function
On this page, you will see ‘Taxpayer Type’ option, select ‘Individual or Non- Individual’ depending on the entity yoy are applying for from the drop down i.e Individual (Personal, Student, Employee, Sole Proprietors) and Non-Individual (Company, Trust, Club).
On the ‘Mode of Registration’ option select Online Form and click Next
KRA Pin Application Step 3: Section A Basic Information:
At the ‘Residential Details’ panel, choose the Citizenship either Kenyan, Non Kenyan Resident or Non Kenyan Non Resident.
Then fill your professional details in all the choises of Major Group, Sub Group and Minor Group.
This next step is very important as it is where most people get stuck. After you put your ID Number you will enter your DATE OF BIRTH. Most times the system will give you an error saying;
Details entered for National ID and Date of Birth are not consistent with records pulled from National Registration Bureau database. Please consult nearest KRA office for data correction.
When you encounter this, dont panic, trying verifying if the date is really correct as per your ID card. If not try using July 1st as your month and date of birth then your actual year of birth. KRA usually defaults to using the first date of their financial year (July 1st) as the Date and Month of birth of a person if there is an inconsistency it their dates of birth.
If your family details are successfully populated, Fill the rest of the form accordingly. If not visit the nearest KRA office near you or Huduma Center for assistance. Make sure you carry your original ID card.
KRA Pin Application Step 4: Section B Taxpayer Obligation Details
Select the tax option applicable i.e. Income Tax, Value Added Tax and Enter the registration date for the first time you applied for each applicable taxation option.
KRA Pin Application Step 5: Section C – Source Income Details (Individual Taxpayer option)
Select the sources of income applicable i.e. Employment Income, Business Income, Rental Income
KRA Pin Application Step 6: Section D – Director Associates (Non-Individual Taxpayer option)
For the non individual taxpayers, in this section, fill in Company’s Director’s details as registered on Individual Taxpayer iTax Account such as PIN, Physical Address, Postal Address
KRA Pin Application Step 7: Section E – Agent Details
Enter details of authorized Tax Agents who can submit information to the Kenya Revenue Authority on your behalf. If you don’t have then leave it blank.
Follow the rest of the prompts until you finally submit your information
How to Get KRA Pin Certificate – KRA Pin Certificate Download, KRA Pin Certificate Printing
When you successfully submit your information, iTax Portal will display, “Registration Application has been Submitted Successfully” Your new PIN will be displayed on the screen and you will also be to see a link labeled “Click here to download PIN certificate” that will allow you to download your new KRA PIN and print.