Introduction

The Kenya Revenue Authority (KRA) requires all individuals and businesses operating in Kenya to have a Personal Identification Number (PIN). This includes foreigners who engage in taxable activities such as employment, business, or property ownership. The KRA PIN registration for foreigners is an essential process that facilitates compliance with tax obligations in Kenya. This guide provides a step-by-step approach to obtaining a KRA PIN as a foreigner.

Who Needs a KRA PIN?

A KRA PIN registration for foreigners is required for individuals and entities involved in various activities, including:

• Employment in Kenya
• Registration of a business or company
• Opening a bank account
• Property transactions (buying, selling, or leasing land and buildings)
• Importing goods into Kenya
• Applying for government services, such as a work permit

Requirements for KRA PIN Registration for Foreigners

To complete the KRA PIN registration for foreigners, the following documents are required:

For Foreign Individuals:

1. Valid Passport – A clear copy of the passport’s bio-data page.
2. Alien ID or Work Permit – Issued by the Directorate of Immigration Services.
3. Kenyan Resident Address – Proof of residence, such as a utility bill or rental agreement.
4. Employer’s PIN Certificate – If employed in Kenya.
5. Email Address and Phone Number – Required for online registration and communication.

For Foreign-Owned Businesses:

1. Certificate of Incorporation – For companies registered in Kenya.
2. CR12 Form – A document showing company ownership details.
3. Directors' KRA PINs – All directors must have a valid KRA PIN.
4. Company PIN Certificate – If already registered for tax purposes.
5. Memorandum and Articles of Association – Document outlining company structure.

Steps to Register for a KRA PIN as a Foreigner

Step 1: Create an iTax Account

1. Visit the KRA iTax Portal at https://itax.kra.go.ke.
2. Click on the New PIN Registration option.
3. Select Taxpayer Type (Individual or Non-Individual).
4. Choose the Citizenship Type as “Non-Resident.”

Step 2: Provide Personal or Business Details

1. Enter personal details, including passport number, name, and date of birth.
2. If registering as a business, provide company registration details.
3. Fill in the contact details, including email and Kenyan phone number.

Step 3: Attach Required Documents

1. Upload scanned copies of the required documents.
2. Ensure all documents are clear and legible.

Step 4: Submit the Application

1. Review all information entered.
2. Click the Submit button.
3. A PIN certificate will be generated upon approval.

How to Download the KRA PIN Certificate

Once your application is approved:

1. Log in to the iTax portal using your PIN and password.
2. Navigate to Registration > Reprint PIN Certificate.
3. Click Submit to generate and download the certificate.

Updating or Amending Your KRA PIN Details

If any details change, such as a new passport number or business registration details, you must update your KRA PIN:

1. Log in to the iTax portal.
2. Go to Registration > Amend PIN Details.
3. Update the necessary information and submit the request.
4. Attach any required supporting documents.

Common Issues and Solutions in KRA PIN Registration for Foreigners

1. Missing Alien ID or Work Permit

• Solution: If you do not have an Alien ID, you can apply using your passport. However, some tax obligations may require an Alien ID.

2. System Errors on iTax Portal

• Solution: Clear browser cache or try using another browser. If the issue persists, contact KRA support.

3. Incorrect Details Submitted

• Solution: Log in to iTax and amend the details.

Conclusion

The KRA PIN registration for foreigners is a straightforward process when all requirements are met. A KRA PIN is necessary for compliance with Kenyan tax laws and for conducting various financial and legal transactions in the country. By following this guide, foreigners can smoothly navigate the registration process and ensure they meet their tax obligations in Kenya.