Income tax exemption for persons with disabilities
Kenya Revenue Authority · sources read 30 Sep 2026
If you are registered with the National Council for Persons with Disabilities (NCPWD) and earn taxable income, the first KSh 150,000 a month is tax free. Apply through the NCPWD portal on eCitizen; KRA emails the exemption certificate, valid for 5 years.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- KRA reviews the application within 30 days and sends the certificate to your iTax email
- Where
- Online through the NCPWD portal on eCitizen; KRA processes it on iTax
What you need
- Disability assessment report from a government gazetted hospital
- Expert medical report from a specialist consultant
- Proof of income: latest payslip, rental income or bank statement, plus an employer letter, business certificate, rent schedule or pension letter as fits you
- Copies of your National ID, NCPWD certificate, valid Tax Compliance Certificate and KRA PIN certificate
- Your expired exemption certificate, if you are renewing
Steps
- Open the NCPWD portal on eCitizen (ncpwd.ecitizen.go.ke), fill in the income tax exemption application and attach your documents.
- When NCPWD invites you, attend the physical vetting by a joint panel from the Ministry of Health, KRA and NCPWD.
- If the panel recommends you, NCPWD submits your application to KRA on iTax for you. You and the Council get an acknowledgement number by email.
- Once KRA emails your certificate, give it to your employer so they apply the exemption in payroll.
Watch out
- Only the first KSh 150,000 a month (KSh 1.8 million a year) is exempt. Income above that is still taxed.
- The certificate lasts 5 years. After that you must apply again through the same process.
- If PAYE was still deducted despite a valid certificate, apply for a refund on iTax with supporting documents.
Who can apply
- You are registered with NCPWD and have a disability membership certificate
- You earn income that is taxable under the Income Tax Act
Official sources (3)
- Persons With Disability kra.go.ke · read 30 Sep 2026
- Income Tax Exemption for Persons with Disability (public notice, 11/03/2024) kra.go.ke · read 30 Sep 2026
- NCPWD portal on eCitizen ncpwd.ecitizen.go.ke · read 30 Sep 2026