Kenya Revenue Authority (KRA) has proposed an additional monthly tax exemption of KSh10,000 for parents and guardians who provide full-time care to persons with severe disabilities who cannot meet their basic needs.
The proposal is contained in the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, which seek to introduce additional tax relief for families caring for persons with severe disabilities.
If approved, the exemption would increase the monthly tax-free income threshold for eligible parents and guardians from KSh24,000 to KSh34,000.
The proposed regulations seek to implement provisions of the Persons with Disabilities Act, 2025, which provides for income tax exemptions for parents and guardians responsible for caring for persons with severe disabilities.
Who Qualifies for the KSh10,000 Tax Exemption?
Under the proposed regulations, not every parent or guardian would automatically qualify for the additional tax relief.
An applicant must be the parent or legal guardian of a person certified as having a severe disability and be responsible for their full care and custody.
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The person receiving care must also be unable to meet their basic needs.
Additionally, the parent or guardian must earn income that is subject to income tax and must be the only person claiming the exemption for that dependant.
However, the draft allows a parent or guardian caring for more than one person with a certified severe disability to submit a separate application for each eligible dependant.
This means a parent or guardian responsible for multiple qualifying dependants could apply for the exemption for each of them.
Documents Required to Apply for the Tax Exemption
The draft regulations outline several documents that applicants would need to submit when seeking the additional tax relief.
These include identification documents, proof of the relationship with the person with a disability, evidence of full care and custody, and proof of income.
Applicants would also be required to provide the relevant disability registration and certification documents to establish that the person under their care has a certified severe disability.
Applicants would also need a letter from the local administration confirming the care and custody arrangements.
The proposed application process further requires applicants to pay a non-refundable processing fee of KSh1,000.
KRA would assess applications to establish whether applicants meet the conditions before granting the exemption.
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KRA Invites Kenyans to Give Views on Proposed Tax Rules
The proposed tax relief is part of wider regulations intended to implement provisions of the Persons with Disabilities Act, 2025.
The law provides for income tax exemptions for persons with disabilities who earn income, as well as separate relief for parents and guardians caring for persons certified with severe disabilities.
Under Section 57 of the Act, the Cabinet Secretary responsible for finance may grant an income tax exemption to a parent or guardian who has full care and custody of a person with a severe disability who cannot meet their basic needs.
The new regulations seek to establish the procedures and requirements for accessing the benefit.
In a notice issued on November 9, KRA invited members of the public, tax professionals, and other stakeholders to submit their views on the proposed regulations before they are finalised.
Kenyans have until November 24 to submit their comments and recommendations.
Submissions can be sent by email to [email protected] or delivered to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi.
The draft regulations are available on KRA’s website for public review.
If approved and gazetted, the proposed rules would provide a formal framework for parents and guardians seeking additional income tax relief while caring for persons with severe disabilities.
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