🎧 Listen to This Article
Overview of Kenya’s Tax Identification Number (TIN) Policy
The Kenya Revenue Authority (KRA), established under the Kenya Revenue Authority Act (Cap 469), is the competent authority responsible for tax collection, compliance enforcement, and revenue accounting on behalf of the government. At the core of its tax administration system lies the Personal Identification Number (PIN), which functions as Kenya’s official Tax Identification Number (TIN).
KRA issues TINs to both individuals and legal entities for use in tax-related matters and various official transactions across government departments and regulatory bodies.
Issuance Criteria for TINs in Kenya
- Individuals:
TINs are issued to individuals aged 18 and above upon application through the KRA’s online iTax platform. - Entities:
Entities such as limited companies and partnerships automatically receive a TIN upon registration with the Registrar of Companies. Other legal persons—such as societies, trusts, or schools—must first provide valid registration documentation for verification by KRA before a TIN is assigned.
TINs serve as a universal identifier across all tax types, including:
- Income Tax
- Value Added Tax (VAT)
- Turnover Tax (TOT)
- Withholding Tax (WHT)
- Excise Duty
- Withholding VAT (WVAT)
Note: Once issued, a TIN does not require renewal, though it may be canceled or amended under specific conditions.
Mandatory Use Cases for a TIN in Kenya
TINs are required in numerous administrative and commercial processes, including but not limited to:
- Filing of tax returns and payments
- Registration of land titles and payment of land rent
- Vehicle registration and licensing
- Incorporation and registration of businesses and companies
- Customs clearance and import documentation
- Government tenders and supply contracts
- Insurance underwriting
- Opening bank accounts
- Utility connections (electricity, water)
- Approval of building plans by local authorities
TIN Format and Structure
Kenyan TINs follow a strict 11-character alphanumeric format, with specific identifiers based on the taxpayer type:
| Taxpayer Type | TIN Format | Description |
|---|---|---|
| Individual | A123456789X | Starts with “A”, ends with a letter |
| Entity | P123456789X | Starts with “P”, ends with a letter |
Rules:
- Always in uppercase letters
- No hyphens or slashes
- Fixed length: 11 characters
Where to Find Your TIN
The TIN is displayed on the official KRA PIN certificate, which is issued upon registration and downloadable via the KRA iTax portal.
TINs are not currently printed on national IDs, passports, or other identification documents.
Online Resources and Verification Tools
- KRA Official Website: www.kra.go.ke
- TIN Checker/Verification Tool: https://itax.kra.go.ke
The iTax portal enables:
- New TIN registrations
- PIN retrieval and reprinting
- Tax obligation management
- Real-time TIN validation for third parties
Automatic TIN Issuance Policy
| Category | Automatically Issued TIN? |
|---|---|
| Individuals | Yes |
| Entities | No (varies by entity type) |
Entities registered with the Registrar of Companies are automatically issued TINs. Other legal entities (e.g., schools, NGOs, societies) must submit proof of registration before a TIN can be granted.
Contact Information for TIN Inquiries
For further assistance or clarification regarding Kenya’s TIN system:
Kenya Revenue Authority (KRA) – Competent Authority
- Email: Kenyacompetentauthority@kra.go.ke
- Contact Person: Faith Maina – Faith.Maina@kra.go.ke
- Phone: +254 709 017 997
For further details, clarification, contributions, or any concerns regarding this article, please get in touch with us at editorial@tax.news. We value your feedback and are committed to providing accurate and timely information. Please note that our privacy policy will handle all inquiries.
