Kenya Approves Tax Exemptions for Disaster Relief Items. In a decisive move to enhance emergency preparedness, Kenya’s National Assembly has approved amendments to the National Disaster Risk Management Bill, introducing tax exemptions for materials and goods used in disaster response.
The tax relief clause—captured under Clause 41E of the bill—empowers the Cabinet Secretary for Finance to exempt disaster-related imports from import duty, VAT, demurrage fees, port charges, and other levies. This provision is expected to significantly ease the cost burden on humanitarian agencies and disaster response stakeholders.
Support for a Rapid and Coordinated Emergency Response
According to the revised bill, the tax waiver applies to all “materials, articles, goods, or equipment intended for disaster management activities.” Stakeholders have lauded the clause as a practical step toward facilitating timely delivery of emergency supplies and improving national disaster readiness.
The bill also mandates the creation of a Disaster Risk Management Fund, as outlined in Clause 41A to 41D, to consolidate resources and ensure structured financing of response and recovery operations. The fund will be administered under the Public Finance Management Act and overseen by the Authority’s Director-General.
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Parliament Prioritizes Resilience and Equity
Legislators debated and approved the Senate’s amendments during the plenary sitting held on Thursday, July 24, 2025. The discussion formed part of the day’s official Order Paper under Order No. 10 and 11, marking a key legislative milestone in Kenya’s national disaster strategy.
Additional amendments included the promotion of climate change adaptation strategies, bi-annual disaster drills, and enhanced collaboration between national and county authorities.
Kenya Approves Tax Exemptions for Disaster Relief Items: A Win for Tax Equity and Public Welfare
The Kenya Revenue Authority (KRA) and National Treasury are expected to implement the tax exemption regime through coordinated policy guidelines.
Industry observers and civil society actors have described the legislation as a progressive reform that prioritizes life-saving interventions over bureaucratic delays.
Looking Ahead
As Kenya continues to face increasing climate-induced risks, tax policy will play a central role in disaster resilience planning.
The National Assembly’s decision to lift tax burdens on emergency relief efforts represents a bold shift toward responsive and inclusive governance.
