Guidelines and Procedures for Income Tax Exemption Application and Implementation for Persons With Disability

The Income Tax Act, Cap 470 mandates employers to deduct and report tax (Pay As You Earn) on emoluments paid to employees. According to the Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010 (Legal Notice No. 36 of 2010), individuals registered as Persons with Disabilities (PWDs) with the National Council for Persons with Disabilities (the Council) can seek exemption from income tax.

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They may apply through the Council to the Commissioner for exemption on the first one hundred and fifty thousand shillings (Kshs. 150,000) of monthly income or one million eight hundred thousand shillings (Kshs. 1,800,000) annually.

Kenya Revenue Authority (KRA) has observed that some employers continue to deduct Pay As You Earn from PWDs holding valid income tax exemption certificates, neglecting the relief stipulated above.

To address this issue, the Kenya Revenue Authority (KRA) advises the following:

1. PWDs employed and possessing income tax exemption certificates should submit them to their employers to benefit from the exemption.
2. Employers must apply the tax exemption in the payroll to prevent employees from seeking refunds during annual tax filings.
3. Employers can verify the validity of presented exemption certificates using the TCC/Exemption/Excise License checker on iTax (KRA Portal).
4. PWDs with additional income sources should consider the tax exemption details when filing their annual tax returns.
5. Retired PWDs whose lump sum payments were taxed despite holding valid tax exemption certificates should apply for refunds of erroneously deducted taxes through the iTax system, attaching relevant documents.

READ ALSO: Streamlining Tax Dispute Resolution: Kenya Revenue Authority (KRA) Guidelines for Service of Objection Notices via iTax

For further clarification or guidance, individuals can visit their nearest Tax Station or contact Kenya Revenue Authority (KRA) via telephone: 254(020) 4 999 999, +254 (0711) 099999, or email: [email protected].

Source: Kenya Revenue Authority (KRA)



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