Updated 25 October 2026
A person with a disability who is registered with the National Council for Persons with Disabilities (NCPWD) can apply to be exempted from income tax on the first KSh 150,000 of income a month, or KSh 1.8 million a year. You apply through the NCPWD portal on eCitizen, attend a vetting session with officials from NCPWD, the Ministry of Health and the Kenya Revenue Authority (KRA), and, if approved, KRA emails you an exemption certificate that lasts five years. This guide covers who qualifies, the documents, the steps, how employers apply it to PAYE and the separate duty exemption on cars.
In this guide
The Law Behind the Exemption
KRA says the exemption rests on the Persons with Disabilities Act, 2003 and the Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010 (Legal Notice No. 36 of 2010). The Order lets a person registered with the Council apply to the Commissioner, through the Council, for exemption on the first KSh 150,000 of total income per month.
Who Qualifies
According to KRA, you must meet all four conditions:
- Have a filled and stamped disability assessment report from a government gazetted hospital describing the nature of the disability.
- Be registered with NCPWD and hold a disability membership certificate.
- Earn income that is taxable under the Income Tax Act, such as a salary, business profit, rent or a pension.
- Pass vetting by a joint committee of NCPWD, Ministry of Health and KRA officials and be recommended.
If you have no taxable income, there is nothing to exempt, but registering with NCPWD is still worth doing for other benefits the Council offers.
Documents You Need
| Document | Who needs it | Where to get it |
|---|---|---|
| Disability assessment report, filled and stamped | Everyone | A government gazetted hospital |
| Expert medical report | Everyone | A specialist consultant |
| NCPWD disability membership certificate | Everyone | National Council for Persons with Disabilities |
| Valid tax compliance certificate | Everyone | iTax |
| KRA PIN certificate and national ID | Everyone | iTax and your ID card |
| Proof of income (latest payslip, rental income or bank statement) | Everyone | Employer, bank or your records |
| Employer’s introduction letter describing the disability and how it affects your work | Employees | Your employer |
| Business registration certificate | Business owners | Business Registration Service |
| Rent schedule | Landlords | Your own records |
| Retirement letter and pension schedule | Pensioners | Former employer or pension scheme |
| Expired exemption certificate | Renewals only | Your old certificate |
The tax compliance certificate often holds people up. If you have unfiled returns or unpaid tax, iTax will not issue one, so clear that first. See our guide to the KRA tax compliance certificate, and if you don’t yet have a PIN, read how to get a KRA PIN.
How to Apply, Step by Step
- Open the NCPWD portal. Sign in at ncpwd.ecitizen.go.ke with your eCitizen account. If you don’t have one, first create an eCitizen account.
- Fill in the income tax exemption application and upload the documents listed above.
- Submit the application on the portal.
- Attend vetting. NCPWD invites you to a physical vetting session before a joint panel from the Ministry of Health, KRA and NCPWD.
- NCPWD files it on iTax. If the panel recommends you, the Council submits the application to KRA through iTax on your behalf.
- Keep the acknowledgement number. iTax emails a system-generated acknowledgement to you and the Council, which you can use to follow up.
- Wait up to 30 days. KRA reviews the application within 30 days. If it is approved, the exemption certificate is sent to your iTax registered email address.
If KRA rejects the application, both you and the Council are told by email, with the reason. Fix the problem, often a missing document or an expired compliance certificate, and apply again.
How the KSh 150,000 Exemption Works on Your Payslip
The exemption removes income tax from the first KSh 150,000 you earn each month. Anything above that is taxed in the normal way. The table shows how much of your income the exemption covers at different levels.
| Monthly taxable income | Income covered by the exemption | Income still taxed |
|---|---|---|
| KSh 80,000 | KSh 80,000 | None |
| KSh 150,000 | KSh 150,000 | None |
| KSh 220,000 | KSh 150,000 | KSh 70,000 |
| KSh 400,000 | KSh 150,000 | KSh 250,000 |
For the tax on the amount above KSh 150,000, use our PAYE calculator or check the PAYE tax bands for 2026. The exemption is for income tax only. Other payroll deductions that are not income tax, such as NSSF contributions, the Social Health Insurance Fund and the Affordable Housing Levy, are not part of the certificate.
What Employers Must Do
In a public notice dated 11 March 2024, KRA warned that some employers were still deducting full PAYE from staff with valid certificates. KRA’s guidance is:
- Employees should give the certificate to their employer.
- Employers should apply the exemption in payroll so staff don’t have to wait for a refund.
- Employers can confirm a certificate is genuine with the TCC, Exemption and Excise Licence checker on the iTax portal.
- If you have other income, such as rent or business profit, factor in the exemption when you file your annual return.
- Retirees whose lump sum was taxed despite a valid certificate can claim a refund on iTax with supporting documents. See how to apply for a KRA tax refund.
Renewing After Five Years
The certificate expires after five years, and KRA does not renew it automatically. Apply again through the same NCPWD process, attaching your expired certificate. Start a few months early so there is no gap in which your employer must go back to deducting full PAYE.
Duty Exemption on a Car for a Person With a Disability
Separately, KRA customs can exempt a specially modified vehicle imported by a person with a disability. KRA lists these requirements:
- An application letter addressed to the Commissioner of Customs Services.
- An original medical certificate from a registered doctor.
- An original recommendation letter from the Association for the Physically Disabled of Kenya or NCPWD.
- A copy of your driving licence with a class H endorsement.
- The bill of lading and the invoice or proforma invoice for the vehicle.
- A tax compliance certificate or tax exemption certificate.
- Remittance slips proving you paid for the vehicle, and six months of bank statements.
- A test drive of the modified vehicle in front of a customs officer.
If you have had an exempt vehicle before, you can only get another exemption after using the first one for four years and paying tax on it. For the wider import process, see how to import a car from Japan.
Where to Get Help
KRA’s contact centre is on 020 4 999 999 or 0711 099 999, and the email is callcentre@kra.go.ke. You can also visit a tax service office. For questions about registration and vetting, contact NCPWD through its eCitizen portal.
Looking for inclusive employers and new openings? Browse jobs on JobinKenya.
Frequently Asked Questions
How much income is tax-free for persons with disabilities in Kenya?
The first KSh 150,000 a month, or KSh 1.8 million a year, once you hold a KRA exemption certificate.
How long does the PWD tax exemption take?
After NCPWD submits your application on iTax, KRA says it processes it within 30 days. Vetting before that can add time.
How long is the exemption certificate valid?
Five years. After that you must reapply through the same process.
Do I apply on iTax myself?
No. You apply on the NCPWD portal on eCitizen, and the Council files the recommended application on iTax for you.
My employer still deducts PAYE. What should I do?
Give your employer a copy of the certificate. They can verify it on iTax. Any tax wrongly deducted can be claimed back through a refund application on iTax.
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