Before you start

Alien card, or a passport-endorsed work permit naming your employer
Signed employer letter confirming employment
Passport

Step-by-step

1
Satisfy one of the two eligibility routes
Either hold a foreign national registration certificate, or a work permit endorsed in your passport that names the employer. Without one of these, KRA will not issue a PIN.
In personWho: You
2
Register on iTax
KRA's online portal handles PIN registration and all subsequent filing. Registration is free.
OnlineWho: YouFree
3
Give the PIN to your employer for PAYE
Employment income is taxed at source under Pay As You Earn at graduated rates, with statutory deductions alongside.
Via employerWho: Your employer
4
Understand tax residency
Broadly, presence of 183 days or more in a tax year, or a pattern of substantial presence across years, makes you Kenyan tax resident. Residents are taxed on employment income earned in Kenya.
OnlineWho: You
5
File an annual return
Returns are filed through iTax by 30 June for the preceding calendar year. Even employees taxed fully through PAYE are generally expected to file a return.
OnlineWho: YouAnnually by 30 June

Documents you’ll need

Alien card or endorsed work permit
Employer letter
Passport
iTax account credentials

Things most newcomers don’t know

The PIN gates far more than tax.

Bank accounts, property leases, utility connections and vehicle registration all require it. Kenya has effectively made the tax number the national identifier for economic life, so the three-month alien card constraint has consequences well beyond the revenue authority.

Source: KRA PIN usage requirements

Nil returns still have to be filed.

Once you hold a PIN, KRA expects a return each year even if you earned nothing. Unfiled returns block the Tax Compliance Certificate you need to renew your work permit — a quiet trap that surfaces at the worst time.

Source: KRA filing obligations

Statutory deductions go beyond income tax.

Housing levy and health contributions are deducted alongside PAYE. Compare a Kenyan offer on net pay, because the gross-to-net gap is wider than the headline income-tax rate suggests.

Source: Kenyan statutory payroll deductions

The Tax Compliance Certificate is the link between tax and immigration.

Renewal of your Class D permit requires it. Treating annual filing as optional therefore threatens your right to remain, not just your tax position.

Source: Immigration renewal requirements

Common mistakes to avoid

Not filing nil returns and being refused a Tax Compliance Certificate at permit renewal.
Assuming the PIN is only for tax and delaying it while banking and leasing stall.
Comparing offers on gross salary without statutory deductions.
Missing the 30 June filing deadline, which carries penalties.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.