Written by Alice Njoki.
On May 8, 2025, President William Ruto signed the new Persons with Disabilities Act into law in Nairobi, Kenya. This law was created to make life better for persons with disabilities (PWDs), their families, and employers who support inclusion. The main goal is to remove financial barriers and encourage equal opportunities for everyone in society.
The new law gives registered persons with disabilities a significant tax exemption. If they have a valid certificate from the National Council for Persons with Disabilities (NCPWD) and the Kenya Revenue Authority (KRA), they do not have to pay income tax on up to KES 150,000 each month, which amounts to KES 1.8 million per year. This means PWDs can keep more of their income and improve their quality of life.
Parents and legal guardians who care for people with severe disabilities are also included in the law. They can apply for the same tax exemption, which helps families manage the extra costs of care. Additionally, caregivers who are poor and provide full-time care may receive a monthly cash transfer of at least KES 10,000 from government social protection programs. This financial support helps them meet daily needs and ensures proper care for those with severe disabilities.
Employers are encouraged to hire persons with disabilities through new tax incentives. Companies that employ PWDs can get a 25% deduction from their taxable income based on the salaries paid to disabled employees. If they spend money to make workplaces accessible or provide special services, they can deduct 50% of those costs from their taxable income. These incentives make it easier and more attractive for businesses to include people with disabilities in their workforce.
The law also removes taxes on equipment and materials imported for use by persons with disabilities. Donations and subsidies given to support PWDs are now tax-free as well. This makes it easier for organizations and individuals to provide the tools and resources that PWDs need.
To make sure these changes are effective, the National Council for Persons with Disabilities has been given more power and will now work as an independent body. The Council can enforce rights, investigate complaints, and advise the government on disability issues. The law also requires both national and county governments to reserve at least 5% of jobs for persons with disabilities, helping to create more job opportunities.
This new law is a big step forward for Kenya. It shows the government’s commitment to supporting persons with disabilities and building a fairer, more inclusive society. People who want to learn more or need help applying for these benefits are encouraged to contact the NCPWD or the KRA.