By Benadeta Mwaura - Reporter
Kenya, 14 July 2026 - The Kenya Revenue Authority (KRA) has introduced comprehensive guidelines outlining how families and legal representatives can deregister the Personal Identification Number (PIN) of a deceased taxpayer, a move aimed at simplifying estate administration while ensuring compliance with tax laws.
The tax authority said the new framework seeks to help families update the tax records of deceased persons and prevent future tax obligations or penalties from accumulating under inactive PINs. It also provides a clear process for registering a new PIN for the deceased's estate where the estate continues to own assets, generate income or undertake transactions that attract tax obligations.
According to KRA, deregistering a deceased person's PIN is an important administrative step that allows the Authority to update the taxpayer's legal status while ensuring that any outstanding tax matters are handled in accordance with the law.
"Upon the death of an individual taxpayer, the Personal Identification Number (PIN) associated with the deceased person must be deregistered as part of the administrative process," KRA said in the guidelines.
The Authority added: "However, where the estate of the deceased continues to hold assets, earn income, or undertake transactions that may give rise to tax obligations, a Personal Identification Number (PIN) must be issued for the estate of the deceased person to facilitate tax compliance during the administration of the estate."
Under the new guidelines, the deregistration request can only be initiated by individuals with legal authority to administer the deceased's affairs. These include legal representatives, executors named in a will, court-appointed administrators, or family members acting on behalf of the estate, provided they can demonstrate the necessary legal authority.
Applicants are required to submit several supporting documents, including a certified copy of the death certificate, a grant of probate or letters of administration issued by the High Court, a certificate confirming the grant of administration, identification documents of the legal representative and, where applicable, a copy of the will and evidence that the deceased's estate has already been registered and issued with its own KRA PIN.
Where an estate continues to earn rental income, dividends, business income or other taxable revenue after the death of the taxpayer, KRA requires administrators to apply for a separate estate PIN to enable the estate to continue meeting its tax obligations while succession proceedings are underway.
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The Authority said applications may be submitted either electronically through the iTax platform or physically at any KRA office or Tax Service Office nationwide. Once the application is received, KRA will verify the authenticity and completeness of the documents before confirming the applicant's legal authority to act on behalf of the estate.
According to the guidelines, the deregistration process and issuance of an estate PIN, where applicable, will be completed within 60 days, provided all the required documentation has been submitted. Applicants will receive notification through their official email once the process has been finalized.
KRA acknowledged that handling tax matters after losing a loved one can be emotionally difficult and said the new guidance is intended to make the process more straightforward.
"KRA aims to make the process of managing your loved one's tax affairs as simple and supportive as possible," the Authority said, adding that taxpayers requiring further clarification can seek assistance through KRA offices, its contact centre or official communication channels.