The Kenya Revenue Authority (KRA) has rolled out a new Personal Identification Number (PIN) category targeting individuals who are not engaged in taxable activities, including students and certain non-residents.

The new system, known as a PIN Without Obligation (PWO), allows such individuals to register on the iTax platform without being required to file tax returns.

According to KRA, the move is aimed at improving the accuracy and integrity of its taxpayer register while accommodating people who need a PIN for administrative purposes but do not earn taxable income.

This includes students applying for higher education loans and diplomats who require PINs for official transactions.

KRA clarified that holders of a PWO will not be expected to submit tax returns. However, if they later engage in income-generating or taxable activities, they will be required to update their PIN details and add the relevant tax obligations.

The authority also noted that systems are still being developed to allow individuals who already have obligation-based PINs to transition to the new non-obligation category where applicable.

### **How to Apply for the PIN Without Obligation**

KRA outlined a step-by-step process for Kenyan residents applying for the PWO through the iTax portal:

* Visit the iTax portal and select “New PIN Registration”

* Use a valid national ID to begin the application

* Choose “Individual” as the taxpayer type and select “Online Form”

* Indicate “Yes” when prompted to register for PIN Without Obligation

* Fill in required details including residency status, occupation, address, and contact information

* Verify your email using a One-Time Password (OTP)

* Upload any required supporting documents

* Submit the application and download the PIN certificate

For non-residents, applications are also made via iTax but are automatically forwarded to authorized KRA staff for approval.

### **Additional Update: Fringe Benefit Tax Rate**

In a related update, KRA announced that the Fringe Benefit Tax (FBT) rate for the second quarter of 2026 will be 8%. This rate will apply from April through June, in line with provisions of the Income Tax Act governing deemed and fringe benefit interest rates.

The introduction of the PWO is part of KRA’s broader effort to streamline tax administration while making its systems more inclusive and accessible to different categories of individuals.