Kenya’s tax system is often described as neutral—a broad-based framework meant to raise revenue for public services. But in practice, it is anything but neutral. Women, especially those in the informal economy and those living with disabilities, bear a disproportionate share of the tax burden.
From Nairobi’s Gikomba market to rural towns in Kisii, women’s stories reveal a system that was never designed with their realities in mind. If taxation is meant to reflect justice, Kenya must urgently rethink its policies and adopt a gender-responsive approach that promotes fairness and equity.
The Unseen Burden in Everyday Life
At Gikomba market, Mary Achieng’, a mother of three, arranges piles of second-hand clothes on a wooden stall. On a good day, she earns around Sh800. Yet, before she can take anything home, she must pay county fees, stall levies, and informal “charges” to local officials.
“By evening, I sometimes go home with only Sh300,” she says, adjusting a bundle of clothes. “But my children still need food, and school fees are waiting. Sometimes I wonder why I work so hard, only for everything to be taken away.”
Mary’s experience mirrors that of thousands of women across Kenya’s informal economy. Women make up the majority of small-scale traders, yet county governments routinely impose daily market fees and licenses that drain their fragile incomes.
Then there is Value Added Tax (VAT)—applied to food, fuel, water, and healthcare. For women who spend a larger share of their limited income on household consumption, VAT is not just another tax; it is a daily penalty on survival.
Why the Tax System Favors the Wealthy
Kenya’s tax structure relies heavily on consumption taxes, such as VAT, which disproportionately affect low-income households. Meanwhile, capital gains tax, which applies to profits from the sale of assets such as land or shares, benefits the wealthy, who are more likely to own such assets.
The result? A widening gap between men and women, rich and poor. Women, who are less likely to own land or investments, remain locked out of these advantages, further entrenching inequality.
As Patrick Nyangweso, CEO of the National Taxpayers Association (NTA), explains:
“Leaders opposing e-procurement are simply protecting corruption cartels. If we don’t have political goodwill, even the best systems will collapse. Kenyans are tired of being robbed in broad daylight while the judiciary drags its feet.”
For women like Mary, the corruption Nyangweso describes is not abstract. It translates into higher costs at the market, heavier taxation, and fewer public services to cushion their struggles.
The Double Disadvantage: Women with Disabilities
In Kisii, Joyline Moraa, a 24-year-old woman living with a mobility disability, dreams of expanding her small tailoring shop. But between the rising cost of materials and VAT on essentials, her profits are dwindling.
“I have to save for months just to buy a good sewing machine,” she says. “Sometimes I wonder if the government even knows we exist.”
For women like Joyline, the barriers are layered. Disability limits access to education and employment opportunities. The tax system, instead of easing these challenges, often makes them worse.
Reforms could help:
– Exempting disability-related goods and services from VAT would reduce the cost of essentials like wheelchairs, hearing aids, or mobility support.
– Tax credits for women-led households with dependents with disabilities would offer much-needed financial relief.
Yet without political will, such reforms remain elusive. Nyangweso voices a concern many Kenyans share:
“Ordinary citizens are frustrated. They hear of arrests and investigations, yet five years down the line, nothing happens. This is why corruption flourishes. Unless we have special courts across the country, justice will remain a mirage.”
For women with disabilities, justice is not just about courts—it is about being recognized by a taxation system that too often erases their existence.
Why Gender-Responsive Taxation Matters
Economists argue that taxation is not merely a tool for revenue collection—it shapes how societies distribute opportunities. A gender-responsive tax system would:
– Boost domestic revenue: When women are empowered economically, they generate income, expand enterprises, and broaden the tax base.
– Reduce inequality: By addressing structural barriers that limit women’s economic participation, taxation can help close gender gaps.
– Rebuild public trust: A fairer tax system would reduce resentment, especially among women who feel penalized by current policies.
According to a 2022 UN Women report, countries that introduced gender-responsive taxation saw improvements not only in equity but also in revenue stability. Kenya could benefit from this approach.
Lessons from Other Countries
Kenya is not alone in grappling with gender inequities in taxation. Several countries have taken steps to address this:
– India offers lower income tax rates for women in certain brackets, recognizing gender pay gaps.
– Canada provides tax credits for caregivers, most of whom are women.
– South Africa exempts essential sanitary products from VAT, directly easing women’s financial burden.
Also Read: KRA to Introduce New Changes on Income Tax Returns Starting January 2026
Kenya can learn from these examples by tailoring reforms to local realities, particularly in recognizing the contribution of informal women traders and caregivers.
A Way Forward
Gender-responsive taxation is not an abstract idea—it is a practical path toward equity. Kenya can adopt concrete measures:
1. Collect gender-disaggregated data to better understand how taxes affect men and women differently.
2. Shift toward progressive taxation, reducing overreliance on VAT and consumption taxes.
3. Provide tax incentives for women-led enterprises, particularly those run by young women with disabilities.
4. Build capacity among tax officials to apply gender-responsive and disability-inclusive practices.
Such steps would not only ease the burden on women but also strengthen Kenya’s economy by unlocking the potential of half its population.
Also Read: KRA Unveils New System to Help Kenyans Clear Tax Arrears in Easy Instalments
Kenya’s tax system must evolve. For women like Mary in Gikomba or Joyline in Kisii, taxation is not an abstract policy—it is a lived reality. It determines whether their families eat, whether their businesses grow, and whether their dignity is preserved.
As Nyangweso stresses:
“The system will create transparency and level the playing field. The Act closes loopholes that for years enabled public officials and their relatives to do business with the very institutions they lead. This is where a huge portion of public money has been lost.”
Closing these loopholes and embracing gender-responsive reforms would not only level the playing field but also build trust in a system long viewed with suspicion.
For too long, Kenyan women have paid more than their fair share in silence. Gender-responsive taxation is not just about fairness—it is about justice, development, and dignity. And it is long overdue.
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