Sankok warns KRA against discriminatory rules on disability tax exemption

East African Legislative Assembly (EALA) MP David Ole Sankok has challenged the Kenya Revenue Authority (KRA) over proposed changes to the administration of tax exemptions for persons with disabilities. He warned that a planned assessment of disability levels could lock out deserving beneficiaries.

Sankok said evaluating disability by its severity or visible physical limitations would be unfair, arguing that people with invisible disabilities and those who depend on costly assistive equipment could be disadvantaged.

Speaking during an interview on a local television station on Thursday, the former nominated MP questioned the authority's capacity to determine the extent of disability and establish who qualifies for tax relief.

He maintained that the exemptions were introduced to cushion persons with disabilities against the additional financial costs associated with their conditions, and not to reward those with the most visible physical limitations.

Sankok cited the high cost of assistive technology, particularly for people with visual and hearing impairments, saying such expenses should be considered when determining eligibility for tax benefits.

He said a Braille writing instrument could cost up to Sh180,000, compared with an ordinary pen costing about Sh50, illustrating the financial challenges faced by visually impaired people. He also contrasted the cost of crutches, which he estimated at Sh5,000, with hearing aids that can cost as much as Sh500,000.

According to Sankok, a person who appears physically capable could still face substantial expenses in managing a disability and should not be denied tax relief because their condition is not immediately apparent. He added that wheelchair users incur additional costs in modifying their homes, toilets and other facilities to accommodate their mobility needs.

Sankok, who previously chaired the National Council for Persons with Disabilities and served as a nominated MP between 2017 and 2022, argued that the proposed approach risked undermining efforts to promote inclusion and equal opportunities.

His criticism comes as KRA moves to review the framework governing income tax exemptions for persons with disabilities and for parents or guardians caring for people with severe disabilities.

In a public notice issued on November 9, the tax authority invited Kenyans, tax experts and other stakeholders to submit views on the proposed Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026. The draft regulations have been published on the KRA website for public scrutiny before their finalisation.

The authority said the process was being undertaken on behalf of the Cabinet Secretary for the National Treasury, in line with the Statutory Instruments Act. Members of the public have until November 24, 2026, to submit their recommendations and objections.

The proposed changes have placed the spotlight on how the government intends to balance the administration of tax relief with the need to protect persons with disabilities from additional financial and social disadvantages.