East African Legislative Assembly (EALA) MP David Ole Sankok has criticised the Kenya Revenue Authority (KRA) over plans to assess the degree of disability before granting tax exemptions, warning that the move could undermine benefits intended to help persons with disabilities live dignified lives.
Sankok described the proposed approach as regressive and discriminatory, arguing that determining the extent of someone’s disability based on their physical appearance could disadvantage people with invisible disabilities and those who rely on expensive assistive devices.
Speaking on K24 TV’s Politalks with Brian Amwai, on Thursday, November 12, 2026, Sankok questioned why KRA officials should determine the degree of disability before allowing individuals to enjoy tax exemptions.
“It is regressive and unacceptable for persons with disabilities that KRA will now determine the degree of your disability before they accept that you are tax-exempt,” he said.
He further described the proposed arrangement as “retrogressive, archaic, unpalatable, ignominious and unacceptable” to persons with disabilities.
Sankok, who previously served as chairman of the National Council for Persons with Disabilities and as a nominated MP between 2017 and 2022, said tax exemptions were introduced to help persons with disabilities meet the additional costs associated with their conditions.
He argued that the benefits were meant to enable them to purchase assistive devices and other essential equipment without the burden of additional taxation.
According to Sankok, persons with disabilities face expenses that are often overlooked when their needs are assessed based on their physical appearance.
He cited the cost of assistive devices used by blind people, saying a Braille writing instrument could cost as much as Ksh180,000, compared to an ordinary pen that costs about Ksh50.
“The pen that you use in your office is 50 shillings. For a blind person, the pen is a Braille, which is Ksh180,000. I have an extra expense. That is why we came up with this issue of tax exemption,” he explained.
The former legislator also questioned how KRA officials would establish the degree of disability, arguing that physical mobility does not necessarily reflect the financial burden associated with a person’s condition.
He compared his experience using crutches with that of another person who relies on hearing aids, noting that the latter could incur significantly higher expenses despite appearing physically able.
“My crutches cost Ksh5,000. A hearing aid costs Ksh500,000. So when you determine who is more disabled, you will be tempted to give me a tax exemption and deny somebody who uses Ksh500,000 for him to be able to hear what we are saying,” he said.
Sankok further pointed out that wheelchair users also incur significant costs, including expenses associated with making their homes and toilets accessible.
He warned that relying on how someone walks or appears could result in people with less visible disabilities being denied benefits despite facing substantial financial challenges.
Sankok maintained that the tax exemption framework was designed to address the additional financial demands faced by persons with disabilities and promote equal participation in society.
He said the objective was to ensure that persons with disabilities could afford essential equipment and enjoy a dignified life without being subjected to unnecessary financial barriers.
In a public notice issued on Monday, November 9, 2026, KRA invited members of the public, tax professionals and other stakeholders to submit their views on the proposed Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026.
The authority, acting on behalf of the Cabinet Secretary for the National Treasury, said the draft regulations had been published on its website for review before they are finalised.
Kenyans have until November 24, 2026, to submit their comments and recommendations.
“In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General on behalf of the Cabinet Secretary for the National Treasury has developed the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026,” KRA stated.
“In compliance with the same Act, the Commissioner General, on behalf of the Cabinet Secretary for the National Treasury, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalizing the Regulations. The draft Regulations have been posted on the KRA website. You may download the the Regulations for your reference.”
Rono is a digital journalist with a proven track record in newsroom leadership and content creation. Currently a Digital Writer for People Daily Digital, Emmanuel’s career is rooted in a lifelong passion for storytelling. Let's talk here: emmanuel.rono@mediamax.ke or ronoemmanuel685@gmail.com
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