Passaris Calls for Public Participation Over Proposed PWD Tax-Benefit Changes

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She emphasised that public participation should involve the actual beneficiaries, arguing that decisions affecting vulnerable citizens should not be made without hearing their concerns and collecting their views.

Her remarks come amid renewed attention to proposed changes to tax exemptions for persons with disabilities in Kenya.

On November 9, 2026, the Kenya Revenue Authority (KRA) published draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, inviting members of the public, professionals and relevant stakeholders to submit their recommendations. The deadline for submissions is November 24, 2026.

Under the proposed framework, tax exemptions would be determined partly by the nature and severity of an individual's disability, with the maximum exemption capped at KSh150,000 of monthly income.

The draft introduces different exemption categories. For instance, moderate visual impairment would attract 30 per cent of the maximum exemption, severe impairment 60 per cent, while blindness would qualify for the full exemption. Mild visual impairment is assigned zero exemption under the proposed schedule.

Currently, eligible registered persons with disabilities can apply for income-tax exemption on the first KSh150,000 of their monthly income under the existing framework.

The draft also contains transitional provisions under which existing exemption certificates would generally remain valid until expiry. However, beneficiaries who fail to meet the proposed eligibility requirements could lose their exemptions once the regulations are gazetted.

The proposals have yet to become law. KRA has invited public submissions before finalising the regulations, leaving room for stakeholders, including organisations representing persons with disabilities, to present their concerns.https://www.facebook.com/share/v/19ofMHXzaD/

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