KRA proposes income tax relief for persons with disabilities and qualifying caregivers.
KRA proposes disability-based income tax relief and an additional Ksh10,000 monthly exemption for qualifying parents or guardians.
Proposed KRA tax exemptions could shield up to Ksh150,000 in monthly income for registered persons with disabilities. The Kenya Revenue Authority also proposes additional relief for parents or guardians who provide full care.
The draft Income Tax (Persons With Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026 would set eligibility requirements. They aim to create a fair, transparent and accountable framework guided by the Persons with Disabilities Act, 2025.
How the proposed KRA tax exemptions would work
The maximum exemption would cover Ksh1.8 million in annual income. However, the amount would depend on disability severity, with mild cases attracting no exemption under the proposal.
For visual disabilities, a blind person would qualify for the full exemption. Meanwhile, moderate visual impairment would attract 30 per cent, rising to 60 per cent for severe impairment.
Similar scales would apply to speech, physical, mental and autism-related disabilities. Moderate to severe hearing loss would attract a 50 per cent exemption.
Parents or guardians providing full care for someone with a severe disability would also qualify for additional relief. The proposal would exempt an extra Ksh10,000 of their monthly income from tax.
Application requirements and approval process
Applicants would submit their requests through the National Council for Persons with Disabilities. They would need medical reports, proof of income and a tax compliance certificate.
A seven-member committee drawn from KRA, the council and medical bodies could examine applicants in person. KRA’s Commissioner-General would then decide within 30 days.
For caregiver applications, only one parent or guardian providing full care could apply, at a Ksh1,000 fee. The dependant must be completely unable to meet their basic needs.
Successful applicants would receive a five-year certificate. However, people with permanent disabilities would not need to renew it or undergo repeat medical checks.
The proposal also affects people who currently receive exemptions under the 2010 rules. Those who fail to meet the new criteria would lose their exemptions once the regulations take effect.
