A KRA PIN With no Tax Obligation

This type of PIN is issued by the Kenya Revenue Authority (KRA) to Kenyan residents or foreign nationals who are not engaged in any income or taxable activities but still need a PIN for purposes such as compliance, registration, or accessing certain government services. Learn more about the PIN and how to register and acquire it.

Apr 17, 2026 - 11:43
Apr 23, 2026 - 14:08
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1. What is a PIN With No Tax Obligation (PWO) ?

This is a Tax PIN that is issued  to both Residents and Non-Kenyan Non-Residents provided they are not engaged in any income-generating activities.

2. Categories of Individuals Eligible for a KRA PIN With No Tax Obligation

The following individuals can apply for a KRA PIN if they do not have any taxable income ;

  1. Diplomats
  2. University students
  3. Housewives
  4. Elderly individuals
  5. Dependants
  6. Any person without an income

3. Benefits of a PIN with No Tax Obligation

The PIN is useful for individuals who currently do not have taxable income but still need a PIN certificate for:

  • Legal transactions, such as buying or selling property
  • Applying for student loans
  • Opening bank accounts
  • Holders of such a PIN are not required to file annual tax returns, which helps them avoid penalties associated with non-filing.

4. How to Apply for a PIN with No Tax Obligation

The application can either be done ;

  1. Through the iTax portal, or
  2. By visiting the nearest KRA office or Tax Service Office (TSO) for in person assistance.

For a comprehensive, step-by-step iTax portal guide, please refer to the following link: How to Apply for a PIN with No Tax Obligation

5. Documents Needed to Apply for a KRA PIN With No Tax Obligation

To apply, you will need the following documents, depending on your status:

  1. Kenyan Citizen
    • Kenyan National Identity Card (ID)
  2. Non-Kenyan Resident (living in Kenya)
    • Valid Passport
    • Alien Card
    • Diplomatic ID
  3. Non-Kenyan, Non-Resident (not living in Kenya)
    • Valid Passport
    • Diplomatic ID

6. Approval Criteria of the PIN Certificate

For Kenyan citizens, the application is automatically approved. For non-residents, KRA staff review and approve applications, which are automatically assigned to them.

Note:

  •  If your application is approved, the system will send an email containing your PIN certificate and details.
  • If your application is rejected, the remarks entered by the processing officer will be automatically sent to your registered email address.

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