Nominated Senator Crystal Asige has challenged the Kenya Revenue Authority (KRA) over proposed tax exemption rules for persons with disabilities, warning that the changes could undermine rights and increase the financial burden on affected families.
In a post shared on her X account on Thursday, November 12, 2026, Asige criticised provisions in the Draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, particularly those relating to disability classification, assessment fees and tax relief for parents and guardians.
“Nothing about us, without us, yet here we go again,” Asige said, describing the proposed regulations as a direct attack on gains made by persons with disabilities.
One of her main concerns is Regulation 10(2), which she says introduces different exemption levels based on the severity of a person’s disability.
Under the proposed framework, tax exemptions would vary according to disability classifications, with some categories qualifying for partial relief while others would receive full exemptions.
Asige argued that the approach risks disadvantaging people whose disabilities are classified as mild, saying access to tax relief should not be determined by a hierarchy of human suffering.
“Equity isn’t a ladder,” she said, calling for an approach that recognises the needs and rights of persons with disabilities.
Asige also questioned a proposed Ksh1,000 processing fee for parents or guardians seeking tax exemptions for caring for persons with severe disabilities.
She argued that the requirement conflicts with the Persons with Disabilities Act, 2025, which she says repealed assessment fees.
The draft regulations provide for a separate tax exemption for a parent or guardian caring for a person with a certified severe disability who cannot meet their basic needs. However, the application would be restricted to one parent or guardian for each person with a disability.
Asige questioned whether the arrangement adequately recognises families in which both parents share caregiving responsibilities or those raising more than one child with a disability.
The senator further opposed a proposed requirement for people with permanent disabilities to undergo reassessment every five years, arguing that it would impose unnecessary costs and inconvenience.
“Permanent means permanent,” she said, insisting that rights should not require repeated proof and payment to remain accessible.
KRA invited members of the public, professionals and other stakeholders to submit comments on the draft regulations by November 24, 2026, before they are finalised.
The authority says the proposed rules are intended to establish procedures for implementing tax exemptions provided for under the Persons with Disabilities Act, 2025.
Asige said she would submit formal interventions to challenge provisions she considers inconsistent with the constitutional rights of persons with disabilities.
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