How to Get a KRA PIN in Kenya as a Foreigner
How to Get a KRA PIN in Kenya as a Foreigner (2025 Guide)
w to Get a KRA PIN in Kenya as a ForeIf you're a foreigner planning to move and live, work, invest, or do business in Kenya, there's one important document you’ll need to get started - a KRA PIN.
This is a Personal Identification Number issued by the Kenya Revenue Authority (KRA). It’s used to track tax obligations and is required for many government, legal and financial transactions in Kenya.
In this guide, we’ll walk you through who needs a KRA PIN, why you need it, what documents are required, how to apply, and what to expect after getting one.
What Is a KRA PIN and Why Do You Need It?
A KRA PIN is a unique tax number that identifies you or your business to the Kenya Revenue Authority. While it's essential for Kenyan citizens, non-Kenyans also need one in several situations.
Common Reasons Foreigners Apply For A KRA PIN:
Starting a job in Kenya (to allow PAYE deductions)
Opening a bank account or activating an existing bank account
Buying or selling property in Kenya (land, cars, real estate)
Registering and running a business or company in Kenya
Importing or exporting goods
Investing in Kenya
Connecting utilities to your premises (electricity, water, sewerage)
Registering with professional bodies
Bidding for government tenders
Applying for business permits or licenses
The basic rule is this: if you're earning income in Kenya or doing anything with a financial or legal implication, you’ll need a KRA PIN.
Who Needs a KRA PIN as a Non-Kenyan?
If you're not a Kenyan citizen but you intend to live, work, invest, open a bank account, or conduct any formal transaction in Kenya, you will need a KRA PIN.
The guiding concept behind this is what’s often referred to as the “point of attachment” principle. While it may not be explicitly stated in KRA's official guidelines, this principle underpins the entire PIN issuance process for foreigners.
It means that before Kenya grants you a tax identifier, there must be a clear, verifiable connection between you and Kenya - whether that’s through employment, owning property, running a business, or holding a bank account. In other words, you must be genuinely and meaningfully involved in the Kenyan economy.
This mechanism plays a vital role in:
Preventing fraud
Avoiding speculative or bogus registrations
Ensuring only individuals and entities with legitimate economic activity in Kenya are issued PINs
By applying the point of attachment principle, KRA is also performing a gatekeeping role: controlling who gets to formally participate in the Kenyan economy, under what conditions, and for what purposes. This protects the country’s financial systems from misuse while ensuring that only those with valid legal or economic grounds are brought into the tax net.
What Documents Do You Need?
The documents you need depend on why you’re applying. Here's a general checklist:
Valid Passport
Work Permit, Special Pass, or Investor Permit, refugee ID
Letter of Introduction
From employer (if employed)
From your bank (if activating a bank account)
From your tax agent
Certificate of Incorporation or Investment Documents (for investors)
National ID (if you’ve acquired Kenyan citizenship)
Property sale agreement (if applying due to a property transaction)
Step-by-Step: How to Apply for a KRA PIN as a Foreigner
Once you’ve gathered the necessary documents, here’s how to apply:
Engage a tax agent or representative in Kenya (mandatory, since KRA requires a local point of contact).
The agent prepares the letter and attaches your documents.
Go to the KRA iTax portal
Click on “New PIN Registration”
Select your category: Choose category depending on your status
Fill in the form with personal details, passport number, and permit information
Attach supporting documents (PDF or JPEG formats are best)
Submit the form and download the acknowledgment receipt.
With the acknowledgment receipt, the agent submits the application manually to KRA Tax Service Office at Times Tower Nairobi.
Wait for KRA to review and approve: KRA may take max 21–30 business days, depending on the case
KRA reviews and, if satisfied, issues a KRA PIN tied to your passport number.
Once approved, your PIN certificate will be emailed to you.
Common Mistakes to Avoid
Avoid these common errors to prevent your your application from being rejected and delays:
Selecting the wrong tax category.
Uploading an expired or unendorsed work permit
Missing official signatures on your employer or bank letters
Choosing the wrong residency status
Forgetting to include a tax agent’s introduction letter
Uploading blurry or unreadable documents
If your application is rejected, KRA will send back a request for corrections. A tax agent can help speed this up.
Why Work With a kRA Tax Agent?
For foreigners, a letter of introduction from a KRA-registered tax agent is mandatory. The agent acts as a formal intermediary, which means the application's success is tied to their efficiency.
Foreigners use a licensed KRA tax agent for good reason:
They stay up to date with the latest requirements introduced by KRA. Since KRA doesn't always publish new regulations on their website immediately, tax agents who regularly process new PINs are often the first to learn about these changes.
They understand the iTax system inside out
They know which documents are accepted in each case
They can introduce you formally to KRA (a requirement in all non-resident cases)
They help you avoid unnecessary back-and-forth with the tax office. This saves you time.
What Happens After You Get a KRA PIN?
Once you receive your PIN certificate, here’s what you should do:
Share it with your employer or bank as needed
Use it when buying land, importing goods, or registering a company
File annual returns (even if you’re not earning income yet). Failure to file returns will attract penalties.
KRA has introduced a new category called 'PIN with No Obligation.' This special designation is intended for diplomats who require a KRA PIN for non-taxable activities such as purchasing a vehicle, renting property, opening a bank account, or importing goods. Holders of this PIN are exempt from filing tax returns.
Frequently Asked Questions (FAQs)
Can I apply for a KRA PIN from outside Kenya?
Yes. As long as you have the required documents and a reliable tax agent, you can apply remotely.
Do I need a PIN if I’m not working or doing business in Kenya?
Not necessarily. But if you intend to invest, own property, or open a bank account, it will be required.
Is there a fee to get a KRA PIN?
No. KRA does not charge a fee. However, tax agents will charge a service fee for facilitation.
Can I use a tourist visa to apply for a KRA PIN?
No. You must have a valid immigration permit (like a work, investor, or dependent pass).
In conclusion
A KRA PIN is more than just a tax number, it’s your key to participating fully in Kenya’s economy. Whether you’re working, investing, or simply banking, having a PIN is essential.
If you're unsure about your eligibility or need help getting started, consider working with a registered tax agent. It’s the simplest way to avoid delays and ensure everything is done right the first time.
Need Help Getting A KRA PIN As A Foreigner?
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