Tax Exemption for Persons with Disability (P.W.D)
People with disability are granted a tax exemption on their monthly or annual income.
This exemption applies to the first 150, 000 Kenya Shillings per month or for the first 1.8 Million Kenya Shillings per annum.
What documents are required while applying for an Exemption Certificate?
- Disability Medical Assessment Report that stipulates the nature of disability and upholds the signature of the Director of Medical Services (AFYA HOUSE LG 29).
- Kenya Revenue Authority (K.R.A) Pin certificate (i-Tax).
- National Identification Card.
- National Council for Persons with Disability (N.C.P.W.D) Disability card.
- 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.
- Applicants to physically appear for interviews before Domestic Taxes Department officers in the nearest Kenya Revenue Authority (K.R.A) 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