Your Situation

Tax Exemption for PWDs

People with disability are granted a tax exemption on their monthly or annual income.

This exemption applies to the first Kes. 150, 000 per month or for the first Kes. 1.8 M per annum. 

 

What documents are required while applying for an Exemption Certificate?

  1. Disability Medical Assessment Report that stipulates the nature of disability and upholds the signature of the Director of Medical Services (AFYA HOUSE LG 29).
  2. KRA Pin certificate (iTax).
  3. National Identification Card.
  4. NCPWD Disability card.
  5. A certificate copy of the latest pay slip where applicable.
  6. 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.
  7. Tax compliance certificate.
  8. Applicants to physically appear for interviews before Domestic Taxes Department officers 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. 

 

Kenya Disabled Persons Car Import Tax Exemption Requirements

  • Application letter addressed to the commissioner of customs services

  • Original medical certificate from a registered doctor

  • Original letter of recommendation from the Association for the physically Disabled Of Kenya or The National Council Of Persons With Disabilities

  • Copy of driving license with class ‘H’ endorsement

  • Bill of lading for the vehicle

  • Invoice/proforma invoice for the vehicle

  • Tax compliance certificate/Tax exemption certificate

  • Cash remittance transfer slips used to pay for the vehicle (i.e. proof that payment for the vehicle was made by the applicant)

  • Bank statement for the last six months

  • Test drive in using the modified vehicle (specially designed to suit the nature of the disability) in the presence of a customs officer

  • Where the applicant has previously been granted exemption on a vehicle under this category, subsequent exemption shall not apply unless such person has used the motor vehicle so imported on exemption for a period of 4 years and tax has been paid for the vehicle upon which exemption had been previously granted

Getting an Exemption Certificate

Download and fill forms 1 and 2. 

Log into iTax to apply and attach the verification documents. 

People With Disability