Under the draft guidelines under the Earnings Tax (Persons With Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, as seen by Kenyans.co.ke on November 9, signed up individuals with impairments who make an earnings might have up to Ksh150,000 of their regular monthly earnings excused from tax.
Cumulatively, that summarize to Ksh1.8 million a year, however the precise quantity will depend upon how extreme the special needs is, with moderate cases getting absolutely nothing according to KRA.
A blind individual, for instance, would get the complete exemption, while moderate and extreme visual disability would draw in 30 and 60 percent respectively.
An undated picture of consumers lining up for services at KRA’s workplaces.
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Sacco Review
Comparable scales would use to speech, physical, psychological and autism-related specials needs, while moderate to extreme hearing loss would make 50 percent.
Moms and dads or guardians completely taking care of somebody with a serious impairment would likewise get an additional Ksh10,000 of their regular monthly earnings excused from tax.
According to the brand-new set of policies, the objective is to develop a reasonable, transparent and responsible structure for exemptions, assisted by the Persons with Disabilities Act, 2025.
To look for these exemptions, applications would go through the National Council for Persons with Disabilities (NCPD), backed by medical reports, evidence of earnings and a tax compliance certificate.
A seven-member committee drawn from KRA, the Council and medical bodies might analyze candidates face to face, before KRA’s Commissioner-General chooses within 30 days.
Of note is that just one moms and dad or guardian supplying complete care can use, at a Ksh1,000 charge, for a dependant that is totally incapable of catering for their fundamental requirements.
When authorized, the recipient would get a five-year certificate, although individuals with irreversible impairments would not need to restore it or go through repeat medical checks.
Anybody currently taking pleasure in an exemption under the old 2010 guidelines who stops working to satisfy the brand-new requirements would lose it once the guidelines take result.
Kenya Revenue Authority (KRA) Commissioner General Adan Mohamed, throughout a conference at the Treasury Buildings in Nairobi on June 9, 2026.
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Treasury
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