The Kenya Revenue Authority (KRA) has rolled out the PIN Without Obligation (PWO) option for individuals who are not engaged in taxable or income-generating activities but still require a Personal Identification Number (PIN).
The option primarily targets university students, especially those applying for HELB loans or registering businesses, as well as diplomats and other non-income earners who need a PIN for official transactions.
Under the new framework, eligible applicants will be issued a KRA PIN but will not be required to file returns.
However, once a holder of PIN with No Obligation engages in taxable activities, he/she will be required to amend the PIN and add the relevant tax obligations.
The process applies to both Kenyan residents and non-resident diplomats, with applications done through the iTax portal at itax.kra.go.ke.
Also Read: KRA Outlines 8 Simple Steps of Filing Employment Income-Only Tax Returns
Application for Kenyan Residents
Applicants are required to have a valid National Identity Card before beginning the registration process.
To apply, users are directed to log in to the iTax portal and select “New PIN registration.”
They are then required to choose the following options from the drop-down menu:
- Taxpayer type: Individual
- Mode of registration: Online form
- Do you want to register for a PWO: Yes
A pop-up window containing obligation information will appear; the applicant must read it, close it, and proceed by clicking next.
Applicants are then taken to a detailed registration form that requires personal information, including residential status, National ID details, profession, physical and postal addresses, and contact information.
Fields marked with a red asterisk are mandatory.
For Kenyan citizens, the system automatically populates some personal details once the National ID and date of birth are entered, including parental information.
Applicants are also required to:
- Provide physical and postal address details
- Enter contact information and verify email through a One-Time Password (OTP)
- State the reason for the application
- Accept the data privacy terms
- Upload supporting documents
After submission, a confirmation message is displayed, and applicants can download their PIN certificate.
The PIN is a unique 11-character number beginning with the letter “A”.
Also Read: KRA Explains How Installment Tax Works for Companies
Application for Non-Kenyan Non-Residents (Diplomats)
For non-resident applicants, such as diplomats, the process begins on the same iTax portal, where they must click the register button under the PIN application section.
Applicants must select:
- Taxpayer type: Individual
- Mode of registration: Online form
- Do you want to register for a PIN with no obligation: Yes
After confirming the obligation information, applicants select Non-Kenyan Non-Resident as their citizenship and enter diplomatic identification details.
They are then required to provide personal data, including passport details, physical address, reason for the application, and consent to the data privacy terms.
Supporting documents must also be uploaded, and the application must be verified using an OTP sent to the registered email.
For Non-Residents, the application is subject to approval by authorized staff, who will automatically be assigned to your application.
Upon approval, the system will send an email with the PIN details. Upon rejection, remarks entered by the processing officer will be automatically sent to the applicant’s registered email address.
