Fiscal justice: PWDs feel left behind by the taxman in Kenya

Ahadi Kenya Trust CEO Stanley Kamau serves porridge to James Kibara, a disabled, when he hosted over 100 Persons with Disabilities (PwDs) and Caregivers of individuals with disabilities for a luncheon in Kiharu Constituency, Murang'a County on Friday May 23rd, 2025.[Boniface Gikandi,Standard]

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.