Tax exemption for parents of a child with severe disability
Persons with Disabilities Act, 2025 · sources read 4 Oct 2026
The Persons with Disabilities Act 2025 lets the Cabinet Secretary for finance grant an income tax exemption to a parent or guardian caring for a person certified with severe disability who cannot meet their own basic needs. The amount is to be set by the Cabinet Secretary.
- Where
- The Cabinet Secretary for finance (tax exemption); the Cabinet Secretary for social protection (cash transfer)
Steps
- Apply to the Cabinet Secretary responsible for finance for the income tax exemption.
- If you cannot afford the person's care, apply to the Cabinet Secretary for social protection for a long-term monthly cash transfer.
Watch out
- The amount is to be prescribed and regulations made by the Cabinet Secretary, so the exemption may not yet be running in practice.
- The word is "may": the exemption is granted on application, it is not automatic.
Who this covers
- A parent or guardian who has in their care and custody a person certified with severe disability who cannot cater for their basic needs
- For the monthly cash transfer: an indigent parent or guardian with full custody and care of such a person
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