NAIROBI, Kenya- The Kenya Revenue Authority has invited public comments on draft regulations that would set out a new framework for income-tax exemptions for persons with disabilities and qualifying parents or guardians.
The draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, were developed by the Commissioner General on behalf of the Cabinet Secretary for the National Treasury.
KRA said members of the public, professionals and stakeholders have until November 24, 2026, to submit comments before the regulations are finalised.
Who would qualify?
Under the draft, a person with a disability would qualify for an exemption if they are registered under the Persons with Disabilities Act, earn income, and meet requirements under Kenya’s tax laws.
The regulations propose that the Commissioner may grant a full or partial exemption depending on the severity of a person’s disability, capped at Sh150,000 of monthly income.
The accompanying schedule sets out varying exemption levels based on the category and severity of a disability.
The proposed rules also extend support to a parent or guardian who has full care and custody of a person certified with a severe disability and who cannot cater for their basic needs.
Only one parent or guardian would ordinarily qualify for the exemption for a person with a severe disability. However, a parent or guardian caring for more than one qualifying person could apply to the Cabinet Secretary for consideration.
For eligible parents and guardians, the draft proposes an additional tax exemption of Sh10,000 per month above the amount ordinarily exempt from income tax.
New assessment process proposed
The draft proposes the creation of a seven-member income tax exemption assessment committee comprising representatives from KRA, the National Council for Persons with Disabilities, health professionals and the Kenya Medical Practitioners and Dentists Council.
The committee would assess applications, verify eligibility and recommend whether an exemption should be granted, denied, renewed, suspended or revoked.
Applicants could be required to appear physically at designated assessment centres.
The Commissioner would then be expected to determine an application within 30 days of receiving a recommendation from the committee.
A person applying for an exemption would be required to provide identification documents, a National Council for Persons with Disabilities registration certificate, a valid Tax Compliance Certificate, medical assessment reports, proof of income and, for employees, a letter from their employer.
Parents and guardians would also need to provide evidence of their relationship to the person with a severe disability, as well as a letter from local administration confirming care and custody.
The draft proposes a non-refundable Sh1,000 processing fee for such applications.
Certificates valid for five years
The proposed exemption certificates would be valid for five years and subject to renewal.
However, a person assessed as having a permanent disability would not be required to undergo further disability medical assessments or renew the certificate.
The regulations would also require beneficiaries to notify the Commissioner of changes that affect their eligibility, including changes in income, care arrangements or the death of a person under a parent’s or guardian’s care.
The draft further proposes that exemption certificates obtained through fraud, misrepresentation or concealment of material facts may be revoked.
If approved and gazetted, the regulations would revoke the Persons with Disabilities (Income Tax Deductions and Exemptions) Order of 2010.
Existing valid exemption certificates would remain in force until their expiry, although individuals who do not meet the new criteria could lose the benefit once the regulations take effect.
KRA said written submissions can be sent to stakeholder.engagement@kra.go.ke or delivered to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi, by the November 24 deadline.
