The Income Tax Act, Cap 470 mandates employers to deduct and report tax (Pay As You Earn) on emoluments paid to employees. According to the Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010 (Legal Notice No. 36 of 2010), individuals registered as Persons with Disabilities (PWDs) with the National Council for Persons with Disabilities (the Council) can seek exemption from income tax.
They may apply through the Council to the Commissioner for exemption on the first one hundred and fifty thousand shillings (Kshs. 150,000) of monthly income or one million eight hundred thousand shillings (Kshs. 1,800,000) annually.
Kenya Revenue Authority (KRA) has observed that some employers continue to deduct Pay As You Earn from PWDs holding valid income tax exemption certificates, neglecting the relief stipulated above.
To address this issue, the Kenya Revenue Authority (KRA) advises the following:
1. PWDs employed and possessing income tax exemption certificates should submit them to their employers to benefit from the exemption.
2. Employers must apply the tax exemption in the payroll to prevent employees from seeking refunds during annual tax filings.
3. Employers can verify the validity of presented exemption certificates using the TCC/Exemption/Excise License checker on iTax (KRA Portal).
4. PWDs with additional income sources should consider the tax exemption details when filing their annual tax returns.
5. Retired PWDs whose lump sum payments were taxed despite holding valid tax exemption certificates should apply for refunds of erroneously deducted taxes through the iTax system, attaching relevant documents.
For further clarification or guidance, individuals can visit their nearest Tax Station or contact Kenya Revenue Authority (KRA) via telephone: 254(020) 4 999 999, +254 (0711) 099999, or email: [email protected].
Source: Kenya Revenue Authority (KRA)
Matthews Ohotto is an Online Tutorials Blogger with over 10 years experience in Researching, Writing and Publishing the most comprehensive: Latest iTax Tutorials, Latest eTIMS Tutorials, Popular Blog Posts and Latest KRA Updates in Kenya at CYBER.CO.KE on a day to day basis, keeping you informed and engaged with insightful blog content. He is a holder of Bachelor of Business Information Technology (BBIT) Degree from Jomo Kenyatta University of Agriculture and Technology (JKUAT) with key interest in Digital Business Innovation. Need Help? Send an Email to: [email protected] today.
ARE YOU LOOKING FOR KRA SERVICES IN KENYA? SUBMIT YOUR REQUEST ONLINE FOR KRA INDIVIDUAL SERVICES, KRA NON INDIVIDUAL SERVICES AND KRA RETURNS SERVICES WITH EASE. GET STARTED NOW!
SUBMIT YOUR REQUEST ONLINE FOR KRA INDIVIDUAL SERVICES USING CYBER.CO.KE
 KRA PIN REGISTRATION |
Are you looking to Register and get a New KRA PIN Number? We are here and ready to assist you with Registration of KRA PIN Number. Fill and submit your request online for KRA PIN Registration. |
|
KRA PIN RETRIEVAL |
Are you looking to Retrieve and get a Lost KRA PIN Certificate? We are here and ready to assist you with Retrieval of KRA PIN Certificate. Fill and submit your request online for KRA PIN Retrieval. |
|
KRA PIN UPDATE |
Are you looking to Update an Old KRA PIN Number on iTax (KRA Portal)? We are here and ready to assist you with Update of KRA PIN Number. Fill and submit your request online for KRA PIN Update. |
|
KRA PIN CHANGE OF EMAIL ADDRESS |
Are you looking to Change the Email Address linked to KRA PIN Number on iTax? We are here and ready to assist you. Fill and submit your request online for KRA PIN Change of Email Address. |
|
REFUGEE KRA PIN REGISTRATION |
Are you looking to Register KRA PIN Number for Refugee? We are here and ready to assist you. Fill and submit your request online for Refugee KRA PIN Registration. |
|
FOREIGNER KRA PIN REGISTRATION |
Are you looking to Register KRA PIN Number for Foreigner? We are here and ready to assist you. Fill and submit your request online for Foreigner KRA PIN Registration. |
SUBMIT YOUR REQUEST ONLINE FOR KRA NON INDIVIDUAL SERVICES USING CYBER.CO.KE
 SELF HELP GROUP (SHG) KRA PIN REGISTRATION |
Are you looking to Register Self Help Group (SHG) KRA PIN Number? We are here and ready to assist you with Registration of Self Help Group (SHG) KRA PIN Number. Fill and submit your request online for Self Help Group (SHG) KRA PIN Registration. |
|
COMPANY KRA PIN REGISTRATION |
Are you looking to Register Company KRA PIN Number? We are here and ready to assist you with Registration of Company KRA PIN Number. Fill and submit your request online for Company KRA PIN Registration. |
|
PARTNERSHIP KRA PIN REGISTRATION |
Are you looking to Register Partnership KRA PIN Number? We are here and ready to assist you with Registration of Partnership KRA PIN Number. Fill and submit your request online for Partnership KRA PIN Registration. |
|
SOCIETY KRA PIN REGISTRATION |
Are you looking to Register Society KRA PIN Number? We are here and ready to assist you with Registration of Society KRA PIN Number. Fill and submit your request online for Society KRA PIN Registration. |
|
ASSOCIATION KRA PIN REGISTRATION |
Are you looking to Register Association KRA PIN Number? We are here and ready to assist you with Registration of Association KRA PIN Number. Fill and submit your request online for Association KRA PIN Registration. |
|
NGO KRA PIN REGISTRATION |
Are you looking to Register NGO KRA PIN Number? We are here and ready to assist you with Registration of NGO KRA PIN Number. Fill and submit your request online for NGO KRA PIN Registration. |
SUBMIT YOUR REQUEST ONLINE FOR KRA RETURNS SERVICES USING CYBER.CO.KE
 KRA NIL RETURNS FILING |
Are you looking to file KRA Nil Returns? We are here and ready to assist you with Filing of KRA Nil Returns. Fill and submit your request online for KRA Nil Returns Filing. |
|
KRA EMPLOYMENT RETURNS FILING |
Are you looking to file KRA Employment Returns? We are here and ready to assist you with Filing of KRA Employment Returns. Fill and submit your request online for KRA Employment Returns Filing. |
|
TURNOVER TAX (TOT) RETURNS FILING |
Are you looking to file Turnover Tax (TOT) Returns? We are here and ready to assist you with Filing of Turnover Tax (TOT) Returns. Fill and submit your request online for Turnover Tax (TOT) Returns Filing. |
|
MONTHLY RENTAL INCOME (MRI) RETURNS FILING |
Are you looking to file Monthly Rental Income (MRI) Returns? We are here and ready to assist you with Filing of Monthly Rental Income (MRI) Returns. Fill and submit your request online for Monthly Rental Income (MRI) Returns Filing. |
|
PAY AS YOU EARN (PAYE) RETURNS FILING |
Are you looking to file Pay As You Earn (PAYE) Returns? We are here and ready to assist you with Filing of Pay As You Earn (PAYE) Returns. Fill and submit your request online for Pay As You Earn (PAYE) Returns Filing. |
|
VALUE ADDED TAX (VAT) RETURNS FILING |
Are you looking to file Value Added Tax (VAT) Returns? We are here and ready to assist you with Filing of Value Added Tax (VAT) Returns. Fill and submit your request online for Value Added Tax (VAT) Returns Filing. |