Every Kenyan has an obligation to pay their taxes and failure to which, can result into legal action. You are likely to pay a fine or even face arrest.
But the case is different for person’s living with disability (PWD’s). Kenya Revenue Authority (KRA) grants them tax exemptions.
Tax Exemption for PWDs
PWD’s get a tax exemption on their monthly or annual income.
This exemption however applies to the first Kshs150, 000 per month or for the first Kshs1.8 million per year.
You only get the tax relief if you have a tax exemption certificate from KRA.
Documents required while applying for an Exemption Certificate
>Disability Medical Assessment Report: It shows the nature of disability and upholds the signature of the Director of Medical Services (AFYA HOUSE LG 29).
>KRA Pin certificate (iTax): Get a valid Pin certificate from KRA.
>National Identification Card: Have an ID card to show you are Kenyan Citizen.
>NCPWD Disability card: Apply for a card that identifies you as a PWD. Apply here
>A certificate copy of the latest pay slip where applicable.
>A letter from the employer where applicable, clearly stating the nature of disability and how it affects the employee’s productivity at place of work.
>Tax compliance certificate.
Note: Applicants to appear for interviews before Domestic Taxes Department officers (physically) in the nearest KRA offices for an Acknowledgement Slip.
To renew an exemption certificate, attach the same documents for application together with a copy of the expired exemption certificate.