KRA issues guidelines for cancelling PIN of dead person
By Mustafa Juma, July 14, 2026The Kenya Revenue Authority (KRA) has issued guidelines explaining what happens to a taxpayer’s Personal Identification Number (PIN) after death, outlining the process families and legal representatives must follow to deregister the deceased’s PIN and, where necessary, register a new PIN for the deceased person’s estate.
The new taxpayer guideline released on Tuesday, July 14, 2026, seeks to simplify the management of tax affairs after the death of an individual while ensuring estates continue to comply with Kenya’s tax laws during the administration process.
According to KRA, the move is intended to help executors, administrators and family members properly manage tax obligations that may continue to arise after a person’s death.
Deceased person’s PIN must be deregistered
Under the new guidelines, the PIN registered in the name of a deceased taxpayer must be deregistered as part of updating KRA’s records to reflect the individual’s change in legal status.
However, where the deceased’s estate continues to own property, generate income or carry out transactions that attract taxes, KRA says a separate PIN must be registered in the name of the estate.
The estate PIN will enable administrators to continue meeting tax obligations while distributing assets to beneficiaries.
“Upon the death of an individual taxpayer, the Personal Identification Number (PIN) associated with the deceased person must be deregistered,” KRA states in the guideline.
“Where the estate of the deceased continues to hold assets, earn income, or undertake transactions that may give rise to tax obligations, a PIN must be issued for the estate of the deceased person.”
Who can apply?
The Authority says only persons with legal authority to act on behalf of the deceased may initiate the process.
These include legal representatives, executors named in a will, court-appointed administrators, and family members managing the affairs of the deceased.
Applicants must demonstrate that they have legal authority to administer the estate before KRA processes the request.
Documents required
To deregister a deceased person’s PIN, applicants must submit several supporting documents, including a certified copy of the death certificate, grant of Probate or Letters of Administration, certificate of Confirmation of Grant, Gazette Notice appointing administrators, identification documents of the legal representative, copy of the will, where applicable, and evidence of registration of the estate and acquisition of an estate PIN where necessary.
For registration of an estate PIN, applicants must also provide documents relating to the probate process, including the application for probate and a list of the deceased’s assets and liabilities filed in court.
How to apply
KRA says applications can be made through the iTax system or by visiting the nearest KRA office or Tax Service Office (TSO).
All supporting documents must be clear and, where required, certified before submission.
Once the application is received, KRA will verify the authenticity of the documents and confirm that the applicant has the legal authority to act on behalf of the estate.
If all requirements are met, the Authority will deregister the deceased person’s PIN and issue an estate PIN where applicable.
Processing takes up to 60 days
According to the guideline, KRA will complete the process within 60 days, provided all required documents have been submitted.
Applicants will receive official communication through their registered email address once the process has been completed.
Why an estate PIN matters
An estate is treated separately from the deceased individual for purposes of administering taxes while succession proceedings are ongoing.
For example, rental income earned after the owner’s death, business income generated by the estate, or the sale of estate assets may still attract tax obligations.
The estate PIN allows administrators to file returns, meet tax obligations and transact with government agencies without using the deceased person’s personal PIN.
Once administration of the estate is complete and all legal and tax obligations have been settled, the estate can also be wound up in accordance with succession laws.
The guidelines come amid increasing efforts by KRA to digitise tax administration and provide clearer procedures for taxpayers dealing with life events such as death, inheritance and succession.