Many Kenyans living with disabilities face high medical costs and limited job opportunities. Tax exemption offers real relief that helps them manage daily expenses and enjoy a better quality of life.
Understanding the process is important because many applicants lose time or get rejected over avoidable mistakes. This guide explains the Persons With Disabilities Kenya Tax Exemption Requirements in simple English.
It walks you through eligibility rules, documents you must prepare, how to apply, and what to expect during vetting. It also covers motor vehicle import exemption rules for PWDs.
Persons With Disabilities Kenya Tax Exemption Requirements
Tax exemption for persons with disabilities comes from the Persons with Disabilities Act 2003 and the Income Tax Deductions and Exemptions Order 2010. The law grants exemption on the first Ksh 150,000 per month or Ksh 1.8 million per year. To enjoy this benefit, you must meet a clear set of requirements set by NCPWD, the Ministry of Health, and KRA.
You must start by securing a disability assessment report from a gazetted government hospital. The report confirms the nature and extent of your disability. Registration with the National Council for Persons with Disabilities is also mandatory.
You must hold a valid NCPWD card before applying for exemption. Your income must also fall under taxable income under the Income Tax Act. When you submit your application, a joint vetting committee from NCPWD, MOH, and KRA reviews your case and gives a recommendation. Only applicants who pass this vetting qualify for tax exemption.
Key Conditions for Persons With Disabilities Kenya Tax Exemption
You must meet several conditions to qualify for the exemption. They include holding a filled and stamped medical assessment report from a gazetted hospital. The document must clearly detail your disability.
You must also be registered with NCPWD and hold a valid membership certificate. You must be earning income that is subject to taxation. The vetting committee must also review your case and recommend you for approval. Without these conditions, your application cannot proceed.
How to Apply for Persons With Disabilities Kenya Tax Exemption
You must log in to the NCPWD portal on eCitizen to begin the application. Prepare all required documents before starting.
These include the disability assessment report, a specialist medical report, employer letters, business registration certificates, rent schedules, pension documents, bank statements, NCPWD card, KRA PIN, and a tax compliance certificate. Upload them on the portal and submit your application.
NCPWD will invite you for a physical vetting session. The committee checks your documents, verifies your disability, and evaluates your income status. If your case is recommended, NCPWD forwards it to KRA through iTax. You will get an acknowledgement number for tracking.
KRA processes the application within 30 days. If approved, the tax exemption certificate is sent to your iTax email, and it remains valid for five years. If rejected, you will get an email with reasons and must reapply. Renewals follow the same process.
Car Import Tax Exemption Requirements for Persons With Disabilities Kenya Tax Exemption Requirements
Car import exemption for PWDs has its own strict rules. You must write an application letter to the Commissioner of Customs Services.
You must attach an original medical certificate from a registered doctor, a recommendation letter from the Association for the Physically Disabled of Kenya or NCPWD, and a driving licence with a Class H endorsement.
You must also submit vehicle documents such as the bill of lading, invoice, and payment proof. Your bank statement for the last six months is required.
A customs officer must witness you test drive the modified vehicle that suits your disability. If you were granted a previous exemption, you must wait four years and pay tax for that vehicle before applying again.
Many applications get rejected because the vehicles are not specially designed for persons with disabilities. You must also prepare for long processing periods, multiple trips, and extra costs for hiring hand-control gadgets for evaluation.
Important Contacts
KRA
Phone: +254 20 4 999 999 / +254 711 099 999
Email: [email protected]
NCPWD
Toll Free: 0800 724 333
Phone: 020 2375994 / 020 2314621 / 0709 107 000
Email: [email protected]
