KRA Pin Registration for Foreigners & Limited Companies

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Taxpayer registration for non-Kenyans

Foreigners can apply for a Kenyan Revenue Authority (KRA) PIN by visiting the official iTax website (www.itax.kra.go.ke ). A PIN is a Personal Identification Number used while doing business with the Kenya Revenue Authority, other Government agencies, and service providers. The KRA pin is critical in virtually all transactions, including registration of titles, paying taxes, paying stamp duty to transfer property, paying rent, and incorporating a business/company, among other needs.

The KRA pin registration requirements vary depending on one’s status in Kenya, as discussed below.

Tax Agent: A tax agent in Kenya is an individual or firm authorized by the Kenya Revenue Authority (KRA) to act on behalf of taxpayers in handling their tax matters.

Requirements for Registering as a Taxpayer for a non-Kenyan Employee

If you are a non-Kenyan employee residing in Kenya and want to register for KRA Pin, you will need: –

A letter of introduction from the employer;
The PIN of the applicant’s employer;
Applicant’s original valid passport;
A valid work permit or special pass with the name of your employer on the permit and;
a KRA PIN application acknowledgment receipt.

Requirements for Registering as a Taxpayer for a non-Kenyan investor

For a non-Kenyan investor desiring to have a KRA pin registration, you will need the following:

A letter of introduction by a tax agent;
The PIN of the tax agent and their valid Tax Compliance Certificate;
Documentary proof of investment includes, Certificate of incorporation/Compliance, CR12, CR8, CR 2, project proposal, Ken Invest application, etc.;
Endorsement by Kenya Investment Authority (Ken Invest Endorsement letter is given to registered companies with an investment exceeding USD 100,000);
Class G – Investors permit investments less than USD 10,000;
Applicant’s original valid passport or a certified copy if they reside outside Kenya; and,
A KRA PIN application acknowledgment receipt.

For dependents, which include spouses and children married to a Kenyan or a non-Kenyan spouse, you will need the following documents:

Requirements for Registering as a Taxpayer for a Non-Resident Married to a Kenya Citizen

Original and copy of Marriage certificate. Certified copy of Marriage certificate if from another county;
Original and a copy of Identity card and PIN of Kenyan spouse;
Dependents Pass from Immigration;
Original Valid Passport;
Endorsement of the dependent pass in the passport; and,
KRA PIN application acknowledgment receipt.

Requirements for Registering as a Taxpayer for a Non –Kenyan non-resident Employee

Dependant’s Pass from Immigration;
Original Valid Passport;
Endorsement of a dependent pass in the passport;
Original valid passport and PIN of the spouse;
Work permit of the spouse; and,
KRA PIN application acknowledgment receipt.

Requirements for Registering as a Taxpayer for Other dependants e. g Children and parents

Dependants Pass from Immigration;
Original Valid Passport;
Endorsement of the dependent pass in the passport;
Original valid passport and PIN of the principal;
Work permit of the principal if employed; and,
KRA PIN application acknowledgment receipt.

Under Article 65 of the Kenyan Constitution, even a foreigner can purchase and own land in Kenya on the basis of leasehold tenure only. However, the lease must not exceed 99 years.

Requirements for Registering as a Taxpayer for a non-Kenyan Buying a stand-alone property/piece of land

You would need a KRA pin to lease the land and to pay the stamp duty, rent, and land rates. The following are the needed documents for a non-Kenyan Buying a stand-alone property/piece of land:

Copy of the sale agreement signed by all parties;
Copy of the title deed;
Copy of the deed plan;
Introduction letter from a KRA registered tax agent;
Copy of pin and tax compliance certificate of the tax agent;
Letter of appointment of the tax agent by the applicant;
Clear copy of the passport; and,
Acknowledgment receipt from the iTax portal.

Requirements for Registering as a Taxpayer for a non-Kenyan buying property of any kind, like land or apartment

Copy of the sale agreement signed by all parties;
Copy of the mother’s title deed;
Copy of the deed plan;
Introduction letter from a KRA registered tax agent;
Letter of appointment of the tax agent by the applicant;
Copy of pin and tax compliance certificate of the tax agent;
Clear copy of the passport; and,
Acknowledgment receipt from the iTax portal.

N.B: After registering for the KRA PIN, you can request the cancellation of your PIN or tax obligations in the iTax platform.

Registering a local company as a taxpayer (Foreigners)

The Registrar of Companies is responsible for business registrations in Kenya. He/she issues certificates of compliance for foreign companies, certificates of incorporation for local companies, and certificates of registration for sole proprietorships and partnerships.

As a foreign company that wants to register for the taxpayer pin, you can do it through two-way options, namely:

At Njaga & Co. Advocates, we specialize in fast and efficient KRA PIN registration services for foreigners, businesses, and investors in Kenya. Navigating the Kenya Revenue Authority (KRA) system can be complex, but with our trusted tax agents, we guarantee a quick, seamless, and hassle-free process.

Whether you need a KRA PIN for a foreigner, a limited company KRA PIN, or assistance with tax compliance and registration, our team ensures fast turnaround times, accurate documentation, and professional support.

Avoid delays and complications—get your KRA PIN today with our expert tax advisory services! Contact us now, and let us handle everything for you.