KRA Introduces PIN Without Obligation for Students and Non-Income Earners

The Kenya Revenue Authority (KRA) has introduced a new registration category known as the PIN Without Obligation (PWO). The move targets individuals who need a Personal Identification Number (PIN) but do not earn taxable income.

The initiative mainly targets university students applying for HELB loans, individuals in the early stages of business registration, as well as diplomats and non-residents who require official identification for administrative processes.

“Under the new framework, eligible applicants will be issued a KRA PIN but will not be required to file returns,” KRA stated.

“However, once a holder begins income-generating activities, KRA requires them to update their tax obligations accordingly,” KRA added

Online Application Through iTax Portal

Applicants must apply via the iTax portal at itax.kra.go.ke. The process begins by:

Selecting “New PIN registration”
Choosing individual taxpayer status
Indicating interest in the PIN Without Obligation option

A pop-up explaining the obligation rules appears and must be reviewed before proceeding.

Applicants then complete a detailed online form requiring the following information:

National ID details
Residence status
Profession
Physical and postal addresses
Contact information

Also Read: KRA Surpasses Ksh 2 Trillion Revenue Mark in Just 9 Months

Contact information is mandatory, and applicants must verify their email through a One-Time Password (OTP). They must also state the reason for application, accept data privacy terms, and upload supporting documents.

For Kenyan citizens, the system auto-fills some personal details using the National ID and date of birth, including basic identity information.

Submission and Certificate Issuance

After submission, the system issues a confirmation message, and applicants can download their PIN certificate.

The PIN is a unique 11-character number beginning with the letter “A.”

Also Read: KRA Announces Q2 Tax Rates for Employee Loan Benefits

Non-Resident Application Process

Non-residents, including diplomats, follow a similar process but must select Non-Kenyan Non-Resident as their citizenship status.

They are required to provide passport details, diplomatic identification, physical address, and supporting documents. Email verification through OTP is also mandatory.

Their applications are then reviewed manually by authorized KRA officers before approval.