Duty-free imports for persons with disabilities: what the law says
Persons with Disabilities Act, 2025 · sources read 4 Oct 2026
Materials, articles and equipment, including motor vehicles, for use by persons with disabilities are exempt from import duty and VAT, to the extent the tax laws provide. The same applies to goods donated to disability organisations and to health materials or equipment for persons with disability.
- Where
- KRA Customs, under the conditions in the tax laws
Watch out
- The exemption applies only "to the extent provided under the tax laws", so customs and VAT rules set the actual conditions and limits.
- The Cabinet Secretary for finance is to make regulations for these exemptions.
Who this covers
- Persons with disabilities importing materials, equipment or a motor vehicle for their own use
- Institutions and organisations of or for persons with disabilities receiving donated goods
- Anyone buying, importing, transferring or giving health materials or equipment relating to persons with disability
Official sources (2)
- Persons with Disabilities Act, 2025 (No. 4 of 2025) new.kenyalaw.org · read 2 Oct 2026
- Persons with Disabilities Act, 2025 (No. 4 of 2025), Kenya Gazette Supplement No. 69 (Acts No. 4) ncpwd.go.ke · read 4 Oct 2026