The Kenya Revenue Authority (KRA) has released new guidelines to assist families and legal representatives in handling tax matters following the death of a taxpayer. The directive focuses on deregistering the deceased person’s Personal Identification Number (PIN) and registering a new PIN for the deceased’s estate.
Issued on July 29, 2026, via KRA’s official X account, the guidelines aim to ensure tax records accurately reflect the death while enabling continued administration of any assets or income linked to the estate.
Key Points of the Guidelines
- Deregistration of Deceased Person’s PIN: This process helps families close the tax affairs of the deceased, ensuring no further obligations are incorrectly assigned.
- Registration of Estate PIN: If the estate holds property, earns income, or engages in taxable transactions, a new PIN must be registered to facilitate compliance during estate administration.
KRA emphasized that these measures align with its mandate to enforce tax laws and provide efficient services that promote voluntary compliance. The guidelines offer clarity and simplify tax management for families, executors, and legal representatives.
The Authority encourages taxpayers and estate administrators to familiarize themselves with the procedures to ensure smooth processing and adherence to Kenya’s tax regulations.
