Starting June 9, 2025, the Kenya Revenue Authority (KRA) will officially roll out a vetting process for Persons with Disabilities (PWDs) applying for income tax exemptions.
In a recent statement, KRA said the initiative is aimed at streamlining the tax relief process under the Persons with Disabilities (Income Tax Deductions and Exemptions) Order of 2010.
Currently, qualified PWDs are entitled to an income tax exemption of up to KSh150,000 per month. However, KRA says confusion around the application process has slowed things down—many potential beneficiaries simply don’t know how to apply.
“Many taxpayers are not aware of the application procedure for this tax exemption, leading to delays in processing exemption certificates for qualifying applicants,” said the tax authority.
To qualify, applicants must complete a form available at both KRA and National Council for Persons with Disabilities (NCPWD) offices—or download it from their websites. They must also submit a set of required documents, including:
- A current medical report
- A letter from their employer (if employed)
- Their disability membership card
- A valid tax compliance certificate
- Proof of income
- A copy of their ID
- And if applicable, an expired exemption certificate for renewal cases
Once submitted, the NCPWD will coordinate a review by the Vetting Committee, which then sends its recommendation to the KRA Commissioner.
If approved, the application is uploaded to the iTax system, and successful applicants will receive their tax exemption certificates via email. Those who are not approved will be notified, with reasons given—and they’ll have the right to appeal the decision to the Cabinet Secretary for the National Treasury.
