Under Kenya’s Persons with Disabilities Act, 2025, employed caregivers of children with disabilities are entitled to specific tax exemptions aimed at easing financial burdens associated with caregiving. ---------------------------------------- *Tax Exemption for Employed Caregivers* The Act provides that parents and legal guardians of persons with severe disabilities are *eligible for an income tax exemption of up to KES 150,000 per month, totaling KES 1.8 million annually*. This exemption is designed to offset the substantial costs associated with caregiving, such as therapy, medication, and specialised education . ---------------------------------- *How to Claim the Tax Exemption* To access this benefit, follow these steps: 1.⁠ ⁠Obtain a Disability Assessment Report: Visit a government-gazetted hospital to acquire a Disability Assessment Report for your child. Ensure the report is signed by the Director of Medical Services. 2.⁠ ⁠Register with the National Council for Persons with Disabilities (NCPWD): Submit the assessment report along with necessary documents to NCPWD to obtain a Disability Card for your child. 3.⁠ ⁠Apply for Tax Exemption through the Kenya Revenue Authority (KRA): With the Disability Card, apply for tax exemption via the KRA's iTax system or at a KRA service center. Required documents include: 1.⁠ ⁠Copy of the Disability Assessment Report 2.⁠ ⁠KRA PIN Certificate 3.⁠ ⁠Copy of National Identification Card 4.⁠ ⁠Certified copy of the latest payslip (if applicable) 5.⁠ ⁠Original letter from employer detailing the nature of disability and its impact on productivity (if applicable) 6.⁠ ⁠Tax Compliance Certificate 7.⁠ ⁠Copy of the expired certificate (for renewals) ------------------------------------- Accessing the Persons with Disabilities Act, 2025 You can download the full text of the Act here: Persons with Disabilities Act, 2025 – Kenya Law Enactment of the Persons with Disabilities Act, 2025 --------------------------------- For further assistance, contact: National Council for Persons with Disabilities (NCPWD): www.ncpwd.go.ke Kenya Revenue Authority (KRA): www.kra.go.ke Ministry of Labour and Social Protection: www.labour.go.ke