These are the requirements one must meet to qualify for tax exemption as a Person with Disability (PwD) in Kenya.
The Persons with Disabilities Act 2003 and The Persons with Disabilities (Income Tax Deductions and Exemptions) Order 2010 grant income tax exemption for persons with disability. This exemption applies to the first Ksh 150,000 per month or Ksh 1.8 million per annum. To qualify for tax exemption under the cited provisions, the applicant must meet the following requirements:
Persons With Disabilities Tax Exemption Requirements
- Have a filled and stamped disability assessment report that details the nature of disability from a government gazetted hospital.
- Be registered with the National Council for Persons with Disabilities (NCPWDs) and in possession of a disability membership certificate.
- You must be receiving income that is subject to tax under the Income Tax Act.
- Undergo vetting by the committee comprising officials from NCPWD, MOH and KRA and obtain a recommendation.
How to Apply for Persons With Disabilities Tax Exemption
1. Go to the National Council for Persons with Disabilities (NCPWD) portal on e-Citizen: https://ncpwd.ecitizen.go.ke/ and log in.
2. Prepare and attach the following required documents:
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Disability Assessment Report from a government hospital.
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Medical report from a specialist consultant.
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If employed: A letter from your employer stating your disability and how it affects your work.
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If you have a business, a business registration certificate.
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If you have rental income: rent schedule.
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If pensioner: Retirement letter and pension schedule.
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Proof of income (latest payslip, bank statement, or rental income).
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Copy of National ID.
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NCPWD Certificate.
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Valid Tax Compliance Certificate.
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KRA PIN Certificate.
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Copy of expired certificate (if renewing).
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3. Upload the documents through the NCPWD portal on e-Citizen to submit the application.
4. You will attend a physical vetting upon invitation by the NCPWD. The vetting is conducted by a joint panel from the Ministry of Health (MOH), KRA, and NCPWD.
5. Upon recommendation of the application by the joint panel, the application is submitted to KRA through the iTax system by NCPWD on behalf of the applicant. You will receive an acknowledgement number by email for tracking purposes.
6. Processing by KRA
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KRA reviews the application within 30 days.
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If approved, the tax exemption certificate is issued via your iTax-registered email.
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The certificate is valid for five years.
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7. If an application is rejected, both the applicant and the Council are notified via email, citing the reason for the rejection. The applicant must reapply upon expiry of the five-year validity period. The application for renewal is subject to the same process.
Car Import Tax Exemption Requirements for Disabled Persons in Kenya
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Application letter addressed to the Commissioner of Customs Services.
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Original medical certificate from a registered doctor.
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Original letter of recommendation from the Association for the Physically Disabled of Kenya or the National Council for Persons with Disabilities.
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Copy of driving license with Class H endorsement.
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Bill of lading for the vehicle.
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Invoice or proforma invoice for the vehicle.
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Tax Compliance Certificate or Tax Exemption Certificate.
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Cash remittance/transfer slips used to pay for the vehicle (proof that payment was made by the applicant).
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Bank statement for the last six months.
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Test drive using the modified vehicle (specially designed to suit the nature of the disability) in the presence of a customs officer.
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For applicants who have previously been granted exemption on a vehicle under this category, subsequent exemptions shall not apply unless the previously exempted vehicle has been in use for at least four years and tax has been paid for that vehicle.
Important notes:
- Importing a vehicle as a registered PWD in Kenya is a complicated process that involves multiple trips and long waiting periods. For instance, applicants must hire hand-steering control gadgets for photos and test drives, even if they can drive a normal manual or automatic car. After the test drive, applicants may wait over two weeks for KRA to process the application.
- In most cases, KRA rejects applications, citing that the motor vehicles must be specially designed for persons with disabilities to qualify for the exemption.
- A PWD can only import one vehicle every four years.
If you have any questions or any further clarifications, kindly contact the Kenya Revenue Authority or the National Council for Persons with Disabilities.
Kenya Revenue Authority (KRA) Contacts
Phone: +254 20 4 999 999 or +254 711 099 999
Email: callcentre@kra.go.ke
National Council for Persons with Disabilities Contacts
Toll Free: 0800 724 333
Phone: 020 2375994/ 020 2314621/ 0709 107 000
Email: info@ncpwd.go.ke
