Nominated Senator Crystal Asige has raised objections to several provisions within the draft Income Tax (Persons with Disabilities, Parents or Guardians Tax Exemptions) Regulations, 2026, concerning tax relief for individuals with disabilities in Kenya.
The Senator focused her concerns on the structure of the proposed exemptions, specifically Regulation 10(2), which introduces varying levels of tax relief based on disability severity. Asige argued that this segmented approach could inadvertently create financial disadvantages for individuals classified with milder disabilities.
Furthermore, she contested the introduction of a proposed Ksh1,000 processing fee for parents or guardians applying for tax exemptions for caring for persons with severe disabilities. This fee was questioned by the Nominated Senator on grounds that it appears to conflict with the stipulations of the Persons with Disabilities Act, 2025, which she contends repealed such assessment charges.
The draft regulations also propose a mandatory reassessment for persons with permanent disabilities every five years. Asige countered this requirement by asserting that permanent conditions imply permanence, suggesting the five-year cycle is unsuitable for those with long-term physical impairments.
KRA stated that the proposed regulations aim to formalise procedures for implementing tax exemptions already mandated under the Persons with Disabilities Act, 2025.
