If you’re living with a disability in Kenya and want to apply for an Income Tax Exemption Certificate, here’s what you need in short: a valid 2nd Generation NCPWD Disability Card (or Waiting Card/e-Citizen Registration Certificate), a current Disability Medical Assessment Report, proof that you earn a taxable income, and a set of supporting documents based on your income source (employment, business, rental, or pension).
Below, we break down every step and requirement in simple terms so you know exactly what to prepare before you start.
What Is the Income Tax Exemption Certificate?
This is an official certificate that exempts people with disabilities from paying income tax on the earnings they qualify for, based on Kenyan law. To get it, you apply online and go through a vetting process that confirms your disability status and your income details.
Before You Apply: What You Must Have
There are a few non-negotiable requirements you need to meet before applying. If you don’t have these, your application won’t go through.
- A valid, registered disability card. You must have one of the following:
- A 2nd Generation National Council for Persons with Disabilities (NCPWD) Card — this is the secure card with a QR code, orA Waiting Card, orA Disability Registration Certificate printed from the e-Citizen portal.
- A current Disability Medical Assessment Report. This report must follow the Ministry of Health’s official Disability Assessment and Categorization Guidelines. Along with it, you need to attach the original specialist reports that were used to assess you.
- You must have a taxable income. This exemption is only for people who actually pay tax. If you’ve been filing “NIL” returns with KRA (meaning you declared no income).
Documents You Need to Upload
The documents you need depend on where your income comes from. Everyone needs the medical report, then you add the documents that match your situation.
1. Required for Everyone
- Your current Disability Medical Assessment Report (as explained above).
2. If You Run a Business
- Business registration certificate or certificate of incorporation.
- Bank statements covering the last 6 months.
- Proof that you’ve been declaring this income to KRA — this could be receipts, printouts, or Monthly Rental Income (MRI) filings.
3. If You’re Employed (Salaried)
- An introduction letter from your employer.
- Your most recent pay slip.
4. If You’re Applying Based on Rental Income
- Proof of property ownership.
- A rent schedule showing how much income the property generates.
- Proof that you’ve declared this rental income when filing your KRA returns (receipts, printouts, etc.).
5. If You’re Applying Based on a Pension
- Your retirement letter.
- Your pension schedule.
- Proof that the pension you receive is taxable.
Application Fees
| Service | Fee (Kshs) |
|---|---|
| Application for Income Tax Exemption | 1,000 |
| e-Citizen Access Fee | 50 |
| Total | 1,050 |
Key Point
- All documents must be in PDF format.
- Be patient with the results. Vetting results are communicated 30 days after the vetting exercise closes.
Read: Requirements for Disability Certificate in Kenya: Complete Guide
