Nairobi — The Kenya Revenue Authority (KRA) has announced that it will begin the vetting of Persons with Disabilities (PWDs) seeking income tax exemptions starting June 9, 2025.
The taxman, in a statement, asserted that the move is part of a move to streamline the exemption process outlined in the Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010.
The tax exemption allows eligible PWDs to be exempted from paying income tax on the first Sh150,000 of their monthly income.
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However, the authority has raised concerns over the lack of awareness among applicants about the application procedure, which has caused delays in the issuance of exemption certificates.
"Many taxpayers are not aware of the application procedure for this tax exemption, leading to delays in processing exemption certificates for qualifying applicants," KRA stated.
According to KRA, individuals must first submit a form available at both the National Council for Persons with Disabilities (NCPWD) and KRA offices or websites, alongside supporting documents such as a medical report and an employer's letter (if employed), to apply.
Similarly, they will be required to attach their disability membership card, tax compliance certificate, proof of income, ID copy, and any expired exemption certificate in the case of renewals.
Once an application is lodged, the council will facilitate an assessment by the Vetting Committee, which will then submit a recommendation to the Commissioner of KRA.
If recommended, the application is uploaded to the iTax system and processed.
Approved applicants receive a tax exemption certificate via their registered email, while those denied will be informed with reasons and can appeal the decision to the Cabinet Secretary for the National Treasury.