Every property transfer in Kenya runs through the Kenya Revenue Authority. Stamp duty is assessed against the buyer’s KRA PIN, and the Lands Registry will not register a transfer without it. If you are buying from abroad, getting the PIN early removes the single most common completion delay we hear about from diaspora buyers.
The good news: it is an online process on KRA’s iTax portal, and thousands of Kenyans abroad complete it every year. Here is the lay of the land.
Which route you take
Kenyan citizens abroad. You register on iTax as an individual with your national ID number. If you were issued an ID before leaving, the process is fully remote: iTax validates your ID details and issues the PIN certificate as a PDF. If you never held an ID, that becomes your first errand (through your embassy), because the ID number anchors the registration.
Kenyans with dual citizenship or foreign passports, and foreign buyers. Non-citizens register as “non-resident” individuals. iTax asks for your passport details and, in most cases, KRA expects the application to come through an appointed tax agent in Kenya (a registered tax practitioner or your advocate’s office acting as one). The agent lodges the application with certified copies of your passport; KRA issues the PIN to you, with the agent recorded as the local contact.
What iTax will ask for
- Full names exactly as on your ID or passport (mismatches are the top rejection cause)
- ID or passport number, date of birth, and a photo or scan of the document
- An email address you control (the PIN certificate and all KRA correspondence go there)
- A Kenyan physical and postal address; your advocate’s or agent’s office address serves this purpose, with their consent
- The “obligation” you are registering for; for a straightforward purchase, income tax (resident or non-resident) is the standard selection, and your agent advises if your situation adds anything
The practical sequence for a buyer
- Start the PIN application the same week you engage your advocate, before the sale agreement is signed.
- Appoint the agent (where needed) with a simple letter and certified passport copy; your advocate usually has a standing arrangement.
- Receive the PIN certificate PDF, store it with your documents, and send a copy to your advocate; every completion document that names you will carry it.
- Keep the iTax login details. Stamp duty payment on your purchase is receipted against this PIN, and you will want the record later (a resale, rental income declaration, or simply proof of a clean trail).
Three things worth knowing
- The PIN is free. KRA charges nothing for registration; a tax agent charges a professional fee for their work, which is normal and worth paying for a clean first-time application.
- The PIN creates obligations only when you have Kenyan income. Owning property is not by itself a filing obligation for a non-resident; renting it out is. Your agent sets you straight for your case.
- One PIN for life. If you registered years ago (an old job, a bank account), that PIN is still yours. Recover the login through iTax rather than applying afresh; duplicate applications stall.
Where this fits in your journey
The PIN is step zero of the title transfer: stamp duty is assessed against it, and registration needs it. Pair it with a power of attorney if someone in Kenya will act for you, and run your own Ardhisasa search on any parcel before money moves.
This guide is general information; it is not tax or legal advice. Portal steps and requirements are as of publication; your tax agent or advocate confirms the current position for your application.