Foreigners’ Guide to KRA PIN Registration in Kenya

Kenya Revenue Authority (KRA) requires all individuals and businesses operating in Kenya to have a Personal Identification Number (PIN) for tax purposes. This includes foreigners engaged in business, employment, or other taxable activities within the country. If you are a foreigner seeking to register for a KRA PIN, this guide will take you through the entire process, ensuring compliance with the law.

What is a KRA PIN?

A KRA PIN is a unique tax identification number issued by the Kenya Revenue Authority to individuals and businesses for taxation purposes. It is mandatory for financial transactions such as opening a bank account, property registration, and business operations.

For foreigners, obtaining a KRA PIN is crucial, especially if they intend to work, do business, or own assets in Kenya. The process differs slightly from that of Kenyan citizens, as it requires additional documentation.

Who Needs a KRA PIN in Kenya?

Foreigners in Kenya may need a KRA PIN for various reasons, including:

• Employment: If you are working in Kenya, your employer will require your KRA PIN for tax deductions.

• Business: Foreign investors and business owners need a KRA PIN to register and operate their businesses legally.

• Property Ownership: Purchasing land or property in Kenya requires a KRA PIN.

• Banking Services: Some banks require a KRA PIN when opening accounts for foreigners.

• Vehicle Registration: Owning or registering a vehicle in Kenya requires a KRA PIN.

Requirements for KRA PIN Registration for Foreigners

Before applying for a KRA PIN, you need to have the following documents:

1. Passport: A valid passport is the primary identification document for foreigners.

2. Alien ID (if applicable): Foreigners residing in Kenya for an extended period are required to have an Alien ID issued by the Department of Immigration.

3. Work Permit (if applicable): If you are working in Kenya, a valid work permit or special pass is necessary.

4. Business Registration Certificate (if applicable): Foreigners registering a business must provide business registration documents.

5. Kenyan Contact Details: A local phone number and email address are required for communication.

6. KRA Agent or Representative Details (if applicable): If you are using a tax agent, their details may be required.

How to Apply for KRA PIN Registration for Foreigners

Follow these steps to register for a KRA PIN as a foreigner:

Step 1: Visit the KRA iTax Portal

The KRA iTax portal (https://itax.kra.go.ke) is the official online platform for tax-related services in Kenya. You need to create an account if you do not have one.

Step 2: Select "New PIN Registration"

On the homepage, click on "New PIN Registration." This will take you to the application page where you need to select the type of applicant. Choose "Non-Resident" if you are a foreigner without an Alien ID, or "Resident" if you have an Alien ID.

Step 3: Provide Personal Details

Fill in your details, including:

• Passport number

• Full name (as per passport)

• Date of birth

• Nationality

• Email address and phone number

Step 4: Specify Your Tax Obligation

Choose the applicable tax obligations depending on your purpose of registration. If you are employed, select “Income Tax – Resident Individual” (if you have an Alien ID) or “Income Tax – Non-Resident” (if you don’t). For business purposes, select “Value Added Tax (VAT)” and “Income Tax – Company” where applicable.

Step 5: Upload Supporting Documents

Attach scanned copies of the required documents, including your passport and work permit (if applicable). Ensure the documents are clear and in the correct format (PDF or JPEG).

Step 6: Submit the Application

After reviewing your details, submit the application. You will receive an acknowledgment receipt, and KRA will process your request within a few working days.

Step 7: Download Your KRA PIN Certificate

Once approved, you will receive an email notification with a link to download your KRA PIN certificate. Print and keep a copy for future reference.

Challenges Faced During KRA PIN Registration for Foreigners

Foreigners may face some challenges during KRA PIN registration, including:

• Alien ID Requirement: Some foreigners find it difficult to obtain an Alien ID, which is required in certain cases.

• Document Verification Delays: Processing times may vary, especially if there are issues with document verification.

• Technical Issues on iTax Portal: The iTax system may experience downtimes, affecting the registration process.

• Limited Understanding of Tax Obligations: Foreigners may struggle to determine the correct tax obligations to select during registration.

How to Update or Retrieve Your KRA PIN

If you need to update your KRA PIN details, follow these steps:

1. Log in to iTax: Use your credentials to access your iTax account.

2. Navigate to “Registration”: Click on the registration menu and select “Amend PIN Details.”

3. Update Required Information: Modify any outdated or incorrect details and upload supporting documents if necessary.

4. Submit for Approval: Once submitted, KRA will review and approve the changes.

If you forget your KRA PIN, you can retrieve it by:

• Visiting the KRA iTax portal and using the “Forgot PIN” option.

• Contacting KRA customer service for assistance.

• Visiting a KRA service center with your passport for verification.

Conclusion

KRA PIN registration for foreigners is a vital process for anyone intending to work, do business, or own property in Kenya. By following the steps outlined in this guide, you can successfully apply for a KRA PIN and stay compliant with tax regulations. Ensure that you have all required documents, use the iTax portal correctly, and seek assistance from KRA or a tax consultant if needed.

With your KRA PIN, you can now confidently engage in various financial and legal transactions in Kenya. If you encounter challenges, KRA offices and customer support services are available to help.