NAIROBI, Kenya, June 3-Kenyans living with disabilities will now undergo a revised vetting process to access income tax exemptions, starting June 9, 2025, according to new guidelines issued by the Kenya Revenue Authority (KRA).
KRA has announced the implementation of a new vetting process targeting Persons with Disabilities (PWDs) who are seeking income tax exemptions.
This development, anchored in the Persons with Disabilities (Income Tax Deductions and Exemptions) Order of 2010, is aimed at improving transparency, eliminating procedural confusion, and ensuring that only eligible individuals benefit from the tax relief program.
The income tax exemption, which allows qualifying PWDs to be exempted from paying tax on the first Sh150,000 of their monthly income, has often been undermined by a lack of awareness among applicants.
The taxman noted that many individuals are unfamiliar with the correct application procedures, which has led to unnecessary delays in the processing and issuance of exemption certificates.
“Any taxpayers are not aware of the application procedure for this tax exemption, leading to delays in processing exemption certificates for qualifying applicants.”
In a public notice, the Authority emphasized the need to streamline the process and make it more accessible, adding that its goal is to ensure that no eligible applicant is left behind due to procedural misunderstandings.
Applicants will be required to submit their applications through forms available both online and at KRA and National Council for Persons with Disabilities (NCPWD) offices.
Alongside the application, individuals must provide supporting documents including a recent medical report, a valid disability membership card, a letter from their employer if they are employed, a valid Tax Compliance Certificate, proof of income, a copy of their national identification card, and, in the case of renewals, any previously issued and expired exemption certificate.
Once an application is submitted, the NCPWD will coordinate an evaluation process through a Vetting Committee.
This committee will assess the submitted information and forward its recommendations to the Commissioner of KRA for final processing.
If the application is successful, the exemption certificate will be uploaded to the iTax system and sent to the applicant via their registered email.
For applicants whose requests are denied, KRA will provide reasons for the rejection, and the individuals will have the right to appeal the decision by submitting a petition to the Cabinet Secretary for the National Treasury.
KRA reiterated its commitment to promoting inclusivity while maintaining accountability in the administration of tax incentives.
The Authority urged all eligible persons with disabilities to familiarize themselves with the new procedures to ensure smooth processing of their applications.
