KRA PIN and the iTax portal
How the personal and corporate identification number works, how to register on iTax and the wide range of non-tax transactions that require a valid PIN.
The Personal Identification Number (PIN) issued by the Kenya Revenue Authority is the spine of Kenya's tax system. Issued in the format A123456789B — an alphabet prefix, nine digits and an alphabet suffix — the PIN identifies every taxpayer, whether individual or corporate, across VAT, PAYE, corporate tax, withholding tax and eTIMS. It is also a mandatory input far beyond tax: opening a bank account, registering a motor vehicle, applying for a trading licence, transferring land or signing a tenancy agreement all require a valid KRA PIN. The iTax portal at itax.kra.go.ke is the single front door for registration, filing, payment and credit ledger reconciliation.
- PIN format: letter + 9 digits + letter (e.g. A123456789B).
- Mandatory for: VAT, PAYE, eTIMS, banking, land, vehicle, business permit.
- Issuance: via iTax or eCitizen — instant for individuals with a Huduma/ID.
- iTax: itax.kra.go.ke — all returns, payments, credits and ledger queries.
How it works
Register for an individual PIN through iTax or the eCitizen portal. Kenyan citizens use their national ID number and a registered email. Foreign nationals provide passport, alien card or work permit details. Issuance is instant for resident individuals and typically 1–2 days for non-resident or corporate applicants.
Register for a corporate PIN at incorporation. The eCitizen Business Registration Service automatically requests a PIN from KRA as part of company incorporation — the PIN is issued together with the certificate of incorporation. For existing companies, the directors register the entity on iTax and upload the certificate, memorandum and directors' PINs.
Activate the relevant tax obligations on the PIN profile. Each obligation (VAT, PAYE, corporate income tax, monthly rental income tax, turnover tax) is a separate registration inside iTax — adding an obligation triggers a monthly filing duty even at zero. Removing an obligation requires a deregistration request and KRA approval.
Use the PIN for every tax and commercial transaction. Tax invoices, payroll registers, bank account opening forms, land transfer documents, vehicle registration, business permit applications, electricity connections (KPLC) and customs declarations all carry the PIN. The PIN appears on every eTIMS invoice for both supplier and (B2B) buyer.
Reconcile on iTax monthly. The Ledger Account on iTax shows declared tax, payments, penalties and credits across all obligations. Treat it as the canonical source — discrepancies between internal books and the iTax ledger are how most KRA assessments start, and reconciling monthly avoids surprises during a compliance audit.
Legal framework
- Tax Procedures Act 2015, sections 8–12 (registration).
- Income Tax Act Cap 470 (PAYE and corporate tax obligations).
- Value Added Tax Act 2013 (VAT obligation tied to PIN).
- Finance Act 2023 (eTIMS link to PIN).
Frequently asked questions
Can a non-resident director have a Kenyan KRA PIN?
Yes — and it is required for any director of a Kenyan company even if they live abroad. The non-resident director registers on iTax with a passport, an alien identification card if available, and a registered tax address (usually the company's registered office). The PIN is necessary to file the directors' annual income tax returns and to sign company resolutions filed with the BRS.
How do I recover a forgotten KRA PIN?
Use the 'Reprint PIN Certificate' link on iTax with your national ID number — the system emails the PIN certificate to the address on file. If the email on file is also lost, the taxpayer must visit a KRA Service Centre or Huduma Centre with the original ID. KRA also exposes an SMS service: send the ID number to 22943 to retrieve the PIN.
What happens if I do not file when I have an active obligation?
iTax automatically applies a penalty of KES 2,000 per month for nil-returns and the larger of KES 20,000 or 5% of tax due for non-nil returns. Repeated non-filing triggers a stop-filer notice, blocks tax compliance certificate (TCC) issuance and ultimately a tax estimation by KRA. Many taxpayers discover dormant obligations (e.g. VAT activated by mistake) only when applying for a TCC for a tender.
Is the iTax portal the same as eTIMS?
No — they are linked but distinct. iTax is the long-running portal for tax registration, returns and payments. eTIMS is the newer system for issuing electronic tax invoices in real time. Sales data flows from eTIMS into iTax (so the VAT3 return pre-populates), and both systems use the same KRA PIN as the identifier. Most taxpayers need accounts on both.
How long does PIN registration take?
For Kenyan citizens with a national ID and a working email, individual PIN registration on iTax is instant — the certificate is issued within minutes. For non-residents, foreign citizens or applicants without an ID, KRA reviews documents manually and issues within 1–3 working days. Corporate PIN is part of incorporation and issued together with the certificate of incorporation, typically within a week of the BRS application.