How persons living with disabilities and parents can apply for KRA income tax exemption

The Kenya Revenue Authority (KRA) is seeking public input on new Income Tax regulations aimed at providing tax exemptions to persons with disabilities, parents, and guardians. Individuals with registered disabilities may qualify for a monthly tax exemption of up to Ksh150,000, which could amount to a maximum annual exemption of Ksh1.8 million, depending on the severity of their disability.

To apply for the exemption, applicants must submit a prescribed form containing their national ID, National Council for Persons with Disabilities registration number, physical address, contact details, identification document copy, disability registration certificate, valid Tax Compliance Certificate, disability medical assessment report from a government health facility, specialist medical report, employer's letter (for employed individuals), and a copy of the expired certificate for renewal applications.

Once submitted, a seven-member committee comprising representatives from KRA, the Council, and medical bodies will review the applications in person. The Commissioner-General of KRA has 30 days to decide on the application. Applicants will be required to physically appear for examination at designated centers, and the Commissioner-General will determine the application within 30 days of receiving a recommendation from the assessment committee. If the application is approved, KRA will issue a tax exemption certificate to the applicant.