The Finance Bill 2025 has been tabled in Parliament with a strong focus on promoting equity, inclusion, and social protection for Kenya’s most vulnerable groups, particularly persons living with disabilities. As the government seeks to anchor its economic policies in the principles of fairness and inclusivity, the proposed bill marks a notable shift from previous years, where the interests of marginalized populations were often overshadowed by broader economic priorities. This time, the spotlight is firmly on social justice, and key among the strategies is an enhanced role for the Social Health Authority (SHA) in delivering impactful, targeted services to those in need.
The bill proposes an increase in income tax exemptions for registered persons with disabilities, raising the ceiling from KSh 1.5 million to KSh 2 million annually. This initiative is aimed at easing the financial strain on disabled entrepreneurs, professionals, and small business owners, many of whom have historically struggled to access the same economic opportunities as the general population. The proposal reflects the government’s commitment to supporting self-reliance among disabled persons while acknowledging the unique challenges they face in the labor market.
In addition, the bill includes a provision to increase tax rebates for employers who hire persons with disabilities. The government hopes that this move will help tackle discrimination in employment and motivate more businesses to adopt inclusive hiring practices. This could open up new pathways to employment for thousands of disabled Kenyans who remain unemployed or underemployed due to social stigma and workplace inaccessibility.
Healthcare access for the vulnerable has also received a major boost in the bill, with the Social Health Authority (SHA) expected to take a lead role. The bill allocates KSh 15 billion in additional funding to SHA, specifically earmarked for disability-responsive healthcare programs. These funds will go toward the development and expansion of mobile clinics, rehabilitation services, home-based care, and tailored healthcare packages for persons with physical, sensory, intellectual, and mental disabilities.
The funding is intended to allow SHA to roll out a more inclusive and decentralized healthcare system. It aims to make health services accessible and responsive to everyone, regardless of their physical or economic condition. With the support of this bill, SHA plans to scale up services that have previously been out of reach for many disabled individuals, especially those in rural and underserved areas.
Another transformative provision within the Finance Bill 2025 is the creation of the Disability Inclusion Fund, which will be jointly managed by SHA and the National Council for Persons with Disabilities (NCPWD). This fund will support initiatives such as access to assistive technologies, skills development programs, and emergency financial support for people with severe disabilities. It is expected to serve as a safety net for thousands of individuals who often fall through the cracks of mainstream government programs.
Economic inclusion is further reinforced by a new government procurement directive, which reserves 2% of all public procurement opportunities for businesses owned by persons with disabilities. This quota is intended to empower PWD-led enterprises, encouraging self-employment and participation in national development. If implemented successfully, the directive could stimulate significant economic activity among disabled populations, while also reducing dependency on social aid.
Public reaction to the bill has been largely positive, especially among civil society organizations and disability rights groups. Many have expressed optimism about the proposed changes, noting that if the provisions are implemented fully, they could significantly improve the quality of life for people with disabilities across the country. The increased visibility and recognition of the needs of disabled persons in national budgeting has been seen as a step in the right direction.
However, stakeholders have also cautioned that the bill’s success will depend heavily on transparency, timely disbursement of funds, and effective oversight. While the provisions are promising, past experiences have shown that good policies can fail at the implementation stage. Monitoring and accountability mechanisms will be crucial to ensure that resources are used efficiently and reach those who need them most.
As the Finance Bill 2025 enters the public participation phase and prepares for parliamentary debate, it offers a rare opportunity for Kenya to institutionalize social protection through its fiscal policy. If passed and implemented effectively, it could redefine the role of economic legislation in advancing equity and affirm the country’s commitment to leaving no one behind. For the disabled and the vulnerable, it could be more than just a budgetary tool it could be a turning point toward recognition, empowerment, and inclusion.
