Kenyan parents and guardians could soon enjoy additional tax relief under a proposed government initiative seeking to ease the financial burden of caring for dependants with severe disabilities.
The Kenya Revenue Authority (KRA) has proposed the exemption for parents and legal guardians who provide full care and custody to people with certified severe disabilities who cannot meet their basic needs independently.
The proposal is contained in the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, which seek to give effect to provisions of the Persons with Disabilities Act, 2025.
If approved, the measure would reduce the amount of income subject to tax. Families caring for children with severe disabilities often face recurring costs for medication, rehabilitation, assistive devices, specialised education and transport. Some parents also have to reduce their working hours to take their children to appointments or provide daily supervision.
Who would qualify?
An applicant would have to earn income, be the parent or legal guardian of a person with a certified severe disability, and provide full care and custody. The dependant would have to be unable to meet their basic needs independently.
Only one parent or guardian could apply in respect of each eligible dependant. A parent or guardian caring for more than one eligible dependant could apply to the National Treasury Cabinet Secretary for consideration of an exemption covering both dependants.
Applicants would have to provide their identification details, KRA PIN, proof of income and evidence of their relationship to the dependant. They would also need the dependant’s identification details and registration number from the National Council for Persons with Disabilities (NCPWD), as well as a letter from the local administration confirming care and custody arrangements.
The draft proposes a non-refundable processing fee of Sh1,000. NCPWD would verify applications and refer those that are complete to an assessment committee. The applicant and the dependant would attend an in-person assessment before the committee makes a recommendation to the KRA Commissioner General, who would decide whether to grant the exemption.
KRA published the draft regulations on November 9, 2026, and invited parents, guardians, disability organisations, tax professionals and other members of the public to submit their views before the rules are finalised.
Comments must reach KRA by November 24, 2026. Submissions can be emailed to stakeholder.engagement@kra.go.ke or addressed to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi.
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