KRA Proposes New Tax Exemptions for Persons With Disabilities and Their Caregivers

The Kenya Revenue Authority (KRA) has proposed new income tax exemption rules that could provide financial relief to persons with disabilities and parents or guardians caring for individuals with severe disabilities.

In a public notice issued on Monday, November 9, 2026, KRA invited Kenyans, professionals and other stakeholders to submit their views on the proposed Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026.

Under the proposed regulations, eligible persons with disabilities could receive full or partial income tax exemptions of up to KSh150,000 in monthly income, equivalent to KSh1.8 million annually. The level of exemption would depend on the category and severity of an individual’s disability.

The proposal also introduces additional tax relief for parents and guardians who have full care and custody of individuals certified with severe disabilities and who cannot meet their basic needs. Eligible caregivers could receive an additional KSh10,000 monthly income tax exemption.

Applicants would be required to provide supporting documents, including disability registration certificates, medical reports and proof of income. The draft also proposes a KSh1,000 processing fee for parents and guardians seeking the additional exemption.

However, the proposed changes are not yet in force. KRA has invited members of the public to submit their comments and recommendations by November 24, 2026, before the regulations are finalised.

The proposal marks an important step towards implementing the Persons with Disabilities Act, 2025, while seeking to address the financial responsibilities faced by people living with disabilities and their caregivers. KRA +2

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