Your Guide to Claiming Tax Relief Under the New PWDs Act, 2025
Matters Disability Updated: 24 September 2025 12:49 EAT
The Persons with Disabilities Act, 2025, signed into law by President William Ruto, marked a significant step forward for the rights and financial well-being of persons with disabilities in the country.
This legislation introduced a range of tax reliefs and incentives designed to promote equality and support for employees with disabilities.
As an employee with a disability, you may now be eligible for tax relief on your employment income.
The law also exempts from tax materials and equipment imported for use by persons with disabilities, making vital tools and devices more affordable. Additionally, the legislation introduces tax incentives for donations, bequests, and subsidies created to benefit persons with disabilities, encouraging a culture of support.
The Act also encourages employers to create inclusive workplaces by offering tax exemptions for expenses incurred in making reasonable accommodations for employees with disabilities.
To take advantage of these new benefits, you need to follow a clear application process through the Kenya Revenue Authority (KRA).
It's important to have all your documents ready to ensure a smooth and successful application.
Here is a step-by-step guide to the required documents: you must complete and submit a duly filled Income Tax Exemption Form 1 and Form 2.
You also need to obtain an original Disability Assessment Report from a government-gazetted hospital, with the signature and remarks of the Director of Medical Services.
Depending on the nature of your disability, you will also need to attach a specialized report: an ophthalmology report for visual disability, a psychiatric report for mental disability, or an audiology report for hearing disability, all signed by a consultant from a government hospital.
You must also provide a KRA Pin Certificate (iTax), a copy of your National Identification Card, and a copy of your NCPWD (National Council for Persons with Disabilities) Disability Card.
If applicable, you will need to provide a certified copy of your latest payslip and an original letter from your employer clearly stating the nature of your disability and how it affects your productivity at work.
Other required documents include a Tax Compliance Certificate and a copy of your Business Certificate, if applicable.
A crucial final step is to physically appear for an interview with officers from the Domestic Taxes department at your nearest KRA office to receive an original acknowledgement slip.
For those looking to renew their exemption, you will need to provide all the documents listed above, in addition to a copy of your expired income exemption certificate.
This new law is a powerful tool for empowering persons with disabilities. By taking these steps and visiting your nearest KRA office, you can claim your rightful tax reliefs and contribute to a more inclusive and just society.
Take full advantage of the opportunities provided by the Persons with Disabilities Act, 2025.
Tags: NCPWD Pwds PWDs Act, 2025 Editor's Pick KRA
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Selestine Nyongesa
Experienced and versatile writer, dedicated to using my exceptional writing and editing skills to inform and advocate. My work focuses on educating and entertaining readers on a range of topics, with a particular expertise in matters of disability.