Disability-related individuals are given an exemption from taxes on their monthly or yearly income.
The first 150 000 Kenyan shillings per month or the first 1.8 million Kenyan shillings annually are exempt from this tax.
What documents must be submitted with an Exemption Certificate application?
- Disability Medical Assessment Report that stipulates the nature of disability and upholds the signature of the Director of Medical Services (AFYA HOUSE LG 29).
- KRA Pin certificate (iTax).
- National Identification Card.
- NCPWD Disability card.
- A certificate copy of the latest pay slip where applicable.
- A letter from the employer where applicable, clearly stating the nature of disability and how it affects the employee?s productivity at place of work.
- Tax compliance certificate.
- Applicants to physically appear for interviews before Domestic Taxes Department officers in the nearest KRA offices for an Acknowledgement Slip.
The same application documents and a copy of the previously issued exemption certificate must be submitted in order to renew an exemption certificate.
Requirements for Kenyan Disabled Persons’ Car Import Tax Exemption
- Application letter addressed to the commissioner of customs services
- Original medical certificate from a registered doctor
- Original letter of recommendation from the Association for the physically Disabled Of Kenya or The National Council Of Persons With Disabilities
- Copy of driving license with class ?H? endorsement
- Bill of lading for the vehicle
- Invoice/proforma invoice for the vehicle
- Tax compliance certificate/Tax exemption certificate
- Cash remittance transfer slips used to pay for the vehicle (i.e. proof that payment for the vehicle was made by the applicant)
- Bank statement for the last six months
- Test drive in using the modified vehicle (specially designed to suit the nature of the disability) in the presence of a customs officer
- If the applicant has previously been granted exemption on a vehicle falling under this category, subsequent exemption will not be granted unless the applicant has used the motor vehicle so imported on exemption for a period of 4 years and the vehicle’s tax has been paid.
Getting a Certificate of Exemption
- Obtain and complete forms 1 and 2.
- To apply and attach the verification documents, go into iTax.