Nominated Senator Crystal Asige has objected to several provisions in the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026. The proposed regulations aim to provide tax relief for individuals with disabilities in Kenya. Asige's concerns focus on the structure of the proposed exemptions, specifically Regulation 10(2), which introduces varying levels of tax relief based on disability severity. She argues that this approach could create financial disadvantages for individuals with milder disabilities.
Asige also contests a proposed Ksh1,000 processing fee for parents or guardians applying for tax exemptions for caring for persons with severe disabilities. She claims that this fee conflicts with the Persons with Disabilities Act, 2025, which repealed such assessment charges. The draft regulations propose a mandatory reassessment for persons with permanent disabilities every five years. Asige argues that permanent conditions imply permanence, making the five-year cycle unsuitable for those with long-term physical impairments.
The Kenya Revenue Authority (KRA) states that the proposed regulations aim to formalize procedures for implementing tax exemptions already mandated under the Persons with Disabilities Act, 2025. The rules outline a provision for a tax exemption for one parent or guardian caring for a child with a certified severe disability who is unable to meet basic needs. However, Asige raises concerns about the proposal's inability to accommodate families where both parents share caregiving responsibilities or those raising multiple children with disabilities.
The KRA has opened a period for public and stakeholder feedback on the draft rules, with a submission deadline of November 24, 2026. Asige intends to submit formal interventions challenging any provisions she deems inconsistent with the constitutional rights of persons with disabilities. The Senator's concerns highlight the need for careful consideration of the proposed regulations to ensure they effectively support individuals with disabilities.
The proposed regulations have sparked debate about the balance between providing support for individuals with disabilities and ensuring the effective implementation of tax exemptions. Asige's objections underscore the importance of engaging with stakeholders to develop regulations that are fair and effective. The KRA's draft regulations aim to provide clarity on the tax exemptions, but concerns about their implementation remain.
The Persons with Disabilities Act, 2025, provides a framework for supporting individuals with disabilities in Kenya. The proposed regulations aim to operationalize this framework by providing tax exemptions for individuals with disabilities and their caregivers. However, Asige's concerns highlight the need for careful consideration of the regulations' potential impact on different groups of individuals with disabilities.
The KRA's proposed regulations will have significant implications for individuals with disabilities and their caregivers in Kenya. Asige's objections and the public feedback process will inform the finalization of the regulations. The outcome will be closely watched by stakeholders, including disability rights groups and advocacy organizations.
Key points
- Senator Crystal Asige raises concerns over proposed tax exemptions for persons with disabilities
- Proposed regulations aim to formalize procedures for implementing tax exemptions for individuals with disabilities
- Public feedback on the draft regulations is open until November 24, 2026
