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KRA PIN Registration for Small Businesses in Kenya

📅 14 May 2026 · ✅ Last verified: 12 October 2026 · 📖 5 min read · Tax & KRA
Black Kenyan founder preparing business details for a secure tax PIN registration workflow
Original editorial artwork; no official interface or endorsement depicted.

A KRA Personal Identification Number (PIN) identifies an individual or non-individual entity for tax transactions. If you operate a sole proprietorship, KRA says your individual PIN also covers the business. You need a PIN for applicable tax filings, invoices, banking and government transactions.

💡 Already Have a Personal KRA PIN? If you operate a sole proprietorship, KRA says you use your individual PIN for all transactions because the business is not a separate legal person. Companies and other non-individual entities register their own PIN.

KRA charges no PIN registration fee. If you pay someone to help with the application, agree what their service covers and distinguish that fee from a government charge.

1. Who Needs a KRA PIN?

  • Individuals who need a PIN for tax obligations or listed transactions, including employment, business and rental income
  • Companies and other non-individual entities (a sole proprietorship uses the proprietor’s individual PIN)
  • Non-residents with income from Kenyan sources

2. How to Apply Online (Individual)

  1. Open iTax and start PIN registration.
  2. Select Individual as the taxpayer type and Online Form as the registration mode.
  3. Complete your identity and contact information, tax obligations and sources of income.
  4. Provide the details and supporting documents required for your registration category.
  5. Submit and keep the acknowledgement reference so you can track the application.
  6. Obtain your PIN certificate after approval. If you already have an individual PIN, use it for your sole proprietorship instead of applying for a second PIN.

KRA’s April 2026 service charter gives a target of one working day for Kenyan resident individual applications that need no further approval, and five working days for applications needing obligation approval or submitted by non-Kenyans, once the required documents are supplied.

3. How to Apply (Non-Individual / Business)

This route is for companies, partnerships and other non-individual entities. A sole proprietor uses the individual route and the owner’s individual PIN.

  1. Open PIN registration on iTax and choose Non-Individual and Online Form.
  2. Enter the entity’s registration details and applicable tax obligations.
  3. Complete the directors’ or associates’ details and provide the supporting information required for that entity type.
  4. Submit the form, retain the acknowledgement reference and track approval.

The service-charter target for non-individual PIN registration is five working days after the required documents are presented.

4. Required Documents

  • Resident individuals: National ID or Alien ID details; the employer’s PIN where employed; and business registration certificate details where in business.
  • Companies: Certificate of incorporation or registration, CR12 and the directors’ PINs, as listed in KRA’s service charter. Other entities use the requirements for their category.
  • Non-Kenyan applicants: Check KRA’s category-specific requirements for passport, immigration, employment or investment documents before applying.

5. Common Mistakes

  • Paying for registration: KRA PIN is 100% free. A private agent may charge for assistance, but that is a service fee, not a KRA PIN registration charge.
  • Wrong details: Name mismatches between your ID and application will be rejected. Use the exact name on your ID.
  • Using the wrong PIN: A company or other non-individual entity registers its own PIN; a sole proprietor uses the proprietor’s individual PIN.

6. After You Get Your PIN

  • Activate your iTax account for filing returns
  • Register for eTIMS if required
  • File returns for the tax obligations registered on your PIN: monthly returns where applicable, and annual income-tax returns. Submit a nil return only where appropriate for that obligation and period.
  • Link your PIN to your business bank account

7. Frequently Asked Questions

Who needs a KRA PIN?

Every individual who earns income or pays tax in Kenya, and every business — the guide's first section covers who needs one.

How do I apply for a KRA PIN as an individual?

The "How to Apply Online (Individual)" section gives the steps — apply through KRA's online channels with your ID.

Which PIN does my business use?

A sole proprietorship uses the owner’s individual PIN. Companies, partnerships and other non-individual entities register the applicable entity PIN; follow the route for your entity type.

Related Guides

⚠️ Disclaimer: KRA PIN registration is free. Do not pay anyone to process a KRA PIN on your behalf. Verify current procedures at kra.go.ke.

Sources and update record

Updated 26 October 2026: Aligned individual/entity application steps, sole-proprietor FAQs, filing obligations, document requirements and service-charter timelines with KRA guidance.