EALA MP David Ole Sankok has attacked proposed tax rules that would see the severity of a person's disability assessed before they qualify for income tax exemption, calling the move regressive and unacceptable.
"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.
The Kenya Revenue Authority published the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026 for public consultation on November 9.
Under the draft, registered persons with disabilities who earn an income could qualify for a monthly exemption of up to Ksh150,000, but the amount would depend on the severity of the disability, and people with mild disabilities would not qualify.
At present, eligible persons with disabilities qualify for exemption on up to Sh150,000 of monthly income under a 2010 order, and KRA proposes replacing that blanket amount with relief linked to assessed severity.
The draft uses disability assessments based on the International Classification of Functioning, Disability and Health framework, with medical reports from a government health facility and applications routed through the National Council for Persons with Disabilities.
KRA says the aim is a fair, transparent and accountable framework guided by the Persons with Disabilities Act, 2025.
It follows a nationwide vetting exercise that KRA, the National Council for Persons with Disabilities and the Ministry of Health began in June 2025 to determine who qualifies.
Sankok has previously weighed in on disability tax issues, explaining that PWDs are exempt from PAYE up to Sh150,000 but not from VAT.
On leadership accountability, Sankok said: "An aspiring leader has the right to make promises in exchange for your vote, but an elected leader must deliver on the promises they already made because votes were already given to them."
Read together, his comments amount to a call for leaders to honour commitments to persons with disabilities.
The draft is now out for public consultation, giving stakeholders a chance to push back.
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