Kenya prides itself on having some of the most progressive disability laws in Africa. The Constitution, the Persons with Disabilities Act, and the National Disability Policy promise economic inclusion for Persons with Disabilities (PWDs).
But in reality, tax justice for PWDs remains more of a dream than a lived experience. A new study by the National Taxpayers Association (NTA) has exposed the gap between law and practice: while nearly 80 per cent of PWDs know that tax exemptions exist, fewer than 40 per cent have ever applied for them. “The barriers are not about motivation. They are about systems that are too complex, too centralised, and too unfriendly to people who need them most,” says lead researcher Tom Onditi.
The report paints a grim picture: 79.6 per cent of PWDs are aware of tax incentives, but only 38.6 per cent have tried to apply. Most described the process as confusing, tedious, and financially draining. With only 20 per cent having received financial literacy training, many are left stranded when faced with mountains of paperwork.
For rural Kenyans with disabilities, the obstacles are even harsher. Some have had to travel from Busia to Eldoret just to see a medical panel for certification. The cost of transport, accommodation and guides is crippling—before one even begins filling the forms.
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Despite the hurdles, motivation remains high. More than 80 per cent of those surveyed believed exemptions would improve their financial well-being, and three-quarters said they were willing to apply. But bureaucracy, digital exclusion, and employer resistance keep many locked out.
The eCitizen platform, meant to simplify applications, has ironically widened the digital divide. Older PWDs and those lacking smartphones or assistive technology are excluded. The system is simply not disability-friendly. Even worse, PWDs with permanent conditions must renew their tax exemption certificates every five years. This humiliating. The study further revealed resistance from employers, who cited payroll complications or “unfairness” to other staff. Some PWDs were even told they were already gaining too much.
KRA officers did not escape criticism either. Respondents accused them of applying rules inconsistently or deliberately ignoring exemption policies, frustrating those already worn down by the system.
The study highlights another glaring omission: caregivers. Families providing unpaid care for PWDs shoulder huge burdens but remain invisible in tax policy. “Caregivers are the silent enablers of our society,” says NTA CEO Patrick Nyangweso. He said recognising them within fiscal policy would not only support households but also strengthen disability inclusion at a national level.
The NTA calls for urgent reforms, including:
-Simplifying processes with plain-language guides and user-friendly forms.
-Decentralising certification to Huduma Centres across the country. Making eCitizen disability-friendly with screen readers, sign-language support, and helplines. Ending the five-year reassessment requirement for permanent disabilities.
-Recognising caregivers in tax relief frameworks. Partnering with Disabled Persons Organisations (DPOs) for outreach and literacy campaigns.
For Kenya’s disabled, this is not about handouts but about accessing rights enshrined in law. PWDs are motivated, willing and eager to participate in the economy.
The writer is a tax expert
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By Peter Ongera