1. Residents

• National ID/Alien ID Card details
• Employers' PIN details for those who are employed.
• Business registration certificate details for those in business.

2.Non-Kenyan employee (Residing in Kenya)

• Letter of introduction by employer
• PIN of employer
• Original Valid Passport of the applicant
• Valid work permit or special pass of applicant with the name of employer on the permit.
• Confirm endorsement of work permit in the passport
• KRA PIN application acknowledgement receipt.

3.    Non-Kenyan Investor

• Letter of introduction by a tax agent
• PIN of tax agent and Valid Tax Compliance Certificate of the tax agent
• Letter of appointment of tax Agent by applicant
• Documentary proof of investment (Certificate of incorporation/Compliance, CR12, CR8, CR 2, project proposal, Ken Invest application)
• Endorsement by Kenya Investment Authority (Ken Invest Endorsement letter is given to registered companies with an investment exceeding USD 100,000)
• Class G - Investors permit for investments less than USD 10,000.
• Original valid Passport of applicant or a certified copy of the passport for investors residing outside Kenya.
• KRA PIN application acknowledgement receipt

4.   Diplomats and Employees of Organization covered under the Privileged and Immunities Act Cap179 e.g. United Nations , UNICEF etc.

• Note verbale from the Embassy or the privileged body.
• Original valid Passport
• Diplomatic Card.
• Copy of Exemption stamp on the passport
• Notification of arrival
• PIN request form from IPMS-Ministry of Foreign Affairs.
• KRA PIN application acknowledgement receipt.

5.    Employees of Institutions related to Organizations or bodies covered under the Immunities and privileges Act Cap 179 e.g. J.I.C.A IFC, International School of Kenya, German School etc.

• Letter of introduction by the employer
• Copy of PIN of the employer
• Original Passport
• Endorsement of immigration exemption status in the passport or work permit issued on gratis
• An introduction letter by the Ministry of Finance and a copy of the gazette notice
• Original Valid Passport of applicant
• KRA PIN application acknowledgement receipt

6.   British Army Personnel

• Original passport of applicant
• Letter of introduction by the British Peace Support team in Kenya
• Copy of the Memorandum of understanding between Kenyan and British Government
• KRA PIN application acknowledgement receipt

7.    Refugee Residing in Kenya

- Employed

• Original and Copy of a valid Refugee ID (Validity is now 5 Years)
• Introduction letter from Department of Refugees Affairs Secretariat
• Introduction letter from Employer
• Work permit from Immigration (class M permit)
• KRA PIN application acknowledgment receipt.
• Original and Copy of a valid Refugee ID (Validity is now 5 Years)
• Introduction letter from Department of Refugees Affairs Secretariat

- In business/Driving License

• Business Registration Certificate – If in business
• Letter of introduction by a tax agent.
• Pin and a valid Tax compliance certificate of the tax agent.
• KRA PIN application acknowledgment receipt.

8. Dependants

-Non-Resident Married to a Kenya Citizen

• Original and copy of Marriage certificate. Certified copy of Marriage certificate if from another county.
• Original and a copy of Identity card and PIN of Kenyan spouse
• Dependents Pass from Immigration
• Original Valid Passport
• Endorsement of dependent pass in the passport
• KRA PIN application acknowledgement receipt

- Spouse of Non –Kenyan non-resident employee

• Dependant’s Pass from Immigration
• Original Valid Passport
• Endorsement of dependent pass in the passport
• Original valid passport and PIN of the spouse
• Work permit of the spouse
• KRA PIN application acknowledgement receipt

- Other dependants e. g Children and parents

• Dependants Pass from Immigration
• Original Valid Passport
• Endorsement of dependent pass in the passport
• Original valid passport and PIN of the principal
• Work permit of the principal if employed.
• KRA PIN application acknowledgement receipt

9.   Students

• Original and copy of Valid Passport
• Endorsement of student pass in the passport
• Original and copy of valid student pass
• Original and copy of Letter of introduction/Admission from institution as per the student pass
• KRA PIN application acknowledgement receipt.

10.         Non-Kenyan Non-Resident Account Reactivation

• Letter of introduction from a KRA registered tax agent.
• Copy of PIN of the registered tax agent
• Valid Tax Compliance Certificate of the tax agent
• Original and copy of valid passport
• Letter of introduction from the bank addressed to the commissioner domestic taxes as proof of account holding.
• Certified Bank statement.
• Copy of the bank statement.
• KRA PIN application acknowledgement receipt

11.  Non-Kenyan Non - Resident consulting with state agencies

• An introduction letter by the Ministry of Finance addressed to the commissioner of domestic taxes
• Work permit issued on gratis
• Original valid job card from the ministry of finance
• Introduction letter from the project body
• Original valid passport
• KRA PIN application acknowledgement receipt

12. Buying a stand-alone property/piece of land

• Copy of the sale agreement signed by all parties.
• Copy of the title deed.
• Copy of the deed plan
• Introduction letter from a KRA registered tax agent.
• Copy of pin and tax compliance certificate of the tax agent.
• Letter of appointment of the tax agent by the applicant
• Clear copy of the passport.
• Acknowledgement receipt from the iTax portal.

13. Buying an apartment

• Copy of the sale agreement signed by all parties.
• Copy of the mother title deed.
• Copy of the deed plan.
• Introduction letter from a KRA registered tax agent.
• Letter of appointment of the tax agent by the applicant
• Copy of pin and tax compliance certificate of the tax agent.
• Clear copy of the passport.
• Acknowledgement receipt from the iTax portal

14. Acquisition of property through inheritance

• Confirmation of grant.
• Grant of probate from the high court.
• Gazette notice listing the applicant as one of the beneficiary.
• Copy of the title deed.
• Clear colored copy of the passport
• Letter of introduction from KRA registered tax agent.
• PIN number of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.
• Acknowledgement receipt from the iTax portal.

15.  Military personnel excluding Batuk (British Army Personnel)

- East Africans

• Original and Copy passport of passport.
• Military Personnel ID.
• Memorandum of Understanding between Kenya and the country of Origin.
• Introduction letter from the college stamped by DOD HQ Kenya.
• Acknowledgement receipt the iTax portal.

16. Military personnel excluding Batuk (British Army Personnel)

Non East Africans

• Original and Copy of passport.
• Military Personnel ID.
• Introduction letter from DOD HQ Kenya.
• Note Verbale from the diplomatic mission (Stamped and Signed).
• Acknowledgement receipt the iTax portal

17. Medical/Treatment purpose

• Original and Copy passport of passport
• Introduction letter from the attending Hospital (signed and stamped).
• Hospital Referral letter from the Country of Origin.
• Acknowledgement receipt the iTax portal

18. Kenyans with no IDs who exited the country (Kenya) and have acquired a passport of the residence country.

• Copy of Kenyan birth certificate.
• Copy of Kenyan IDs of the parents.
• Police clearance certificate from the country of domicile
• Clear colored copy of the passport.
• Acknowledgement receipt from the iTax portal.

19. Retirees

• Resident permit – Class K
• Insurance security bond
• Original valid passport.
• Letter of introduction from KRA registered tax agent.
• PIN number of a registered tax agent.
• Valid Tax Compliance Certificate of the tax agent.

20. Missionaries

• Introduction Letter from the Religious body.
• PIN certificate of the religious body
• Original Passport and copy of passport.
• Original and copy of class I missionary permit from Kenya immigration.
• Copy of the endorsed page of class I missionary permit in the passport.
• KRA PIN application acknowledgement receipt