How the proposed KRA disability classification and tax exemption framework will affect teachers

The proposed changes by the Kenya Revenue Authority (KRA) on the classification of disabilities and the administration of tax exemptions could have far-reaching implications for teachers across the country, particularly those living with disabilities and those caring for children with severe disabilities.The proposed Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, seek to introduce a more structured approach to determining tax exemptions based on the nature and severity of disability.