Persons with Disabilities Act

58. Incentives

Edition: 2025-05-13 · In force

58. Incentives

(1)Any donations, bequest, subsidy or financial aid which may be made to institutions or organizations involved in the programmes of persons with disabilities and registered with the Council for the purposes of this section shall, subject to the provision of Income Tax Act and any other law, and on recommendation by the Council, be allowed as deductions for the purposes of computing taxable income of the person giving the donation.

(2)The Cabinet Secretary responsible for finance may in consultation with the Council and subject to the Income Tax Act and any other law, provide incentives to local manufacturers of assistive devices used by persons with disabilities on raw materials, inputs and imported capital equipment.

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Source: Kenya Law