INCOME TAX (PERSONS WITH DISABILITIES, PARENTS OR GUARDIANS TAX EXEMPTIONS) REGULATIONS, 2026

 

 

MICRO & SMALL TAXPAYERS

PUBLIC NOTICE: INVITATION FOR COMMENTS ON THE DRAFT INCOME TAX (PERSONS WITH DISABILITIES, PARENTS OR GUARDIANS TAX EXEMPTIONS) REGULATIONS, 2026

 

In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General on behalf of the Cabinet Secretary for the National Treasury has developed the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026.

In compliance with the same Act, the Commissioner General, on behalf of the Cabinet Secretary for the National Treasury, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalizing the Regulations.

 

Download the Draft Regulations

The draft Regulations have been posted on the KRA website. You may download the Regulations for your reference.

Download Draft Regulations (PDF) ↓

Submission of Comments

Please channel your submissions to the Commissioner General, Kenya Revenue Authority, P.O Box 48240-00100, Nairobi or by email to stakeholder.engagement@kra.go.ke to be received on or before 24th November, 2026.

SUBMISSION DEADLINE

24th November, 2026

POSTAL SUBMISSIONS

The Commissioner General
Kenya Revenue Authority
P.O Box 48240-00100
Nairobi

 

Commissioner

Micro & Small Taxpayers Department

 


PUBLIC NOTICES 09/11/2026


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INCOME TAX (PERSONS WITH DISABILITIES, PARENTS OR GUARDIANS TAX EXEMPTIONS) REGULATIONS, 2026