KRA PIN and the iTax portal
How the Kenyan tax identification number works and what iTax is used for.
The Personal Identification Number (PIN) issued by the Kenya Revenue Authority identifies a taxpayer, whether an individual or a company. It has 11 characters: a letter, nine digits and a closing letter. The iTax portal at itax.kra.go.ke is where you register, file returns and make payments. The PIN is also the identifier used on eTIMS. For details on the format see the dedicated page on the KRA PIN format.
- PIN: letter + 9 digits + letter (11 characters).
- Used for tax registration, returns and payments on iTax.
- Also the identifier on eTIMS registration.
- Register through iTax or the channel KRA lists on its website.
How it works
Register for a PIN through iTax following the steps on kra.go.ke. Individuals use their national ID; foreign nationals use the documents KRA lists.
Companies obtain a PIN as part of registration. Check the KRA and business registration guidance for the current process.
Activate the tax obligations that apply to you, such as income tax, VAT or PAYE, in your iTax profile.
Put the PIN on the documents that require it. Invoices normally show the supplier's PIN and, for business customers, the buyer's PIN.
Reconcile your returns and payments on iTax regularly.
Legal framework
- Tax Procedures Act 2015 (registration).
- Income Tax Act (Cap. 470).
- Value Added Tax Act 2013.
- KRA PIN guidance (kra.go.ke).
Frequently asked questions
Can a non-resident have a KRA PIN?
Yes, KRA lists registration routes for non-residents and foreign nationals. The documents required are on the KRA website, so check them before you apply.
How do I recover a forgotten KRA PIN?
Use the recovery options on iTax or contact KRA through its official channels. Do not share your PIN or iTax password with third parties you do not trust.
What if I do not file a return I am registered for?
KRA can charge penalties and interest and may restrict your compliance status. Amounts and rules are in the Tax Procedures Act and KRA guidance, so read the current text.
Is iTax the same as eTIMS?
No. iTax is KRA's portal for registration, returns and payments. eTIMS is the system for electronic tax invoices. Both use your KRA PIN.
Does 4invoices verify a KRA PIN?
No. 4invoices does not check a PIN against KRA and does not connect to iTax. You type the PIN into the invoice yourself. You can create invoices with a VAT rate per line, use any currency and download a PDF, free for 6 months without a card.