KRA Introduces New PIN for Non-Taxpayers, Including Students

The Kenya Revenue Authority (KRA) has introduced a new Personal Identification Number (PIN) for people who are not currently involved in taxable activities, including students.

The new PIN category, known as PIN Without Obligation (PWO), allows individuals to register for a KRA PIN without being required to file tax returns.

According to KRA, this move is meant to improve the taxpayer registration system and help people who need a PIN for official purposes, even though they are not earning taxable income.

This group includes students applying for higher education loans, diplomats, and other individuals who may need a PIN for identification or government services.

KRA explained that holders of this type of PIN will not be required to file tax returns.

However, the authority noted that if a person with a PIN Without Obligation later starts engaging in taxable activities such as employment or business, they will be required to update their PIN details and add the relevant tax obligations.

In a notice, KRA stated that the system is still being improved for people who already have a normal PIN with tax obligations and would like to switch to the new no-obligation category.

How to Apply for the New KRA PIN

KRA has outlined the application process through the iTax portal.

For Kenyan residents, the steps include:

• Visit the iTax portal
• Select “New PIN Registration”
• Use your national ID card details
• Choose Individual as the taxpayer type
• Select Online Form as the registration mode
• Choose Yes when asked whether you want to register for PIN Without Obligation
• Click Next after reading the instructions

Applicants will then be required to fill in important details such as:

• Residential status
• National ID number
• Occupation
• Physical address
• Postal address
• Contact information

KRA has advised users to fill in all fields marked with a red asterisk.

After entering an email address, applicants must click Send OTP. A one-time password will be sent to the email for verification.

Once the registration is complete, applicants may be asked to upload supporting documents before downloading their PIN certificate.

For non-residents, the process is also available on the iTax portal, but their applications will be reviewed and approved by authorised KRA staff.

New Interest Rate for Salaried Kenyans

In a separate update, KRA also announced that the Fringe Benefit Tax (FBT) market interest rate for the second quarter of 2026 will be 8 percent.

The rate will apply for April, May, and June 2026 in line with the Income Tax Act.

Click to Join Our WhatsApp Channel

Click to Join Our WhatsApp Channel.