NAIROBI, Kenya, Apr 11 – The Metro Group Foundation (Tong Foundation) has petitioned the Kenya Medical Laboratory Technicians and Technologists Board (KMLTTB), requesting the removal of Value Added Tax (VAT) on services related to medical training, professional testing, and licensing.
The Foundation argues that the imposition of VAT on such services is not only financially burdensome but also lacks a clear legal basis.
In a letter dated April 8, 2025, addressed to the KMLTTB, the Foundation raised serious concerns over the inconsistency in tax policy, noting that while other professional sectors such as law, accountancy, and architecture are exempted from VAT on licensing and certification, medical laboratory professionals continue to shoulder an unfair financial burden.
“Unlike other Kenyan professionals in law, architecture, and accountancy—who are not subjected to VAT on licensing or certification—medical professionals are being unfairly singled out,” it read in part.
“This inconsistency in tax policy application raises serious concerns about equity and fairness.”
The Foundation’s review of the Value Added Tax Act, 2013 found no express provision that mandates the application of VAT on professional licensing services.
As such, it questions the legal basis on which the Kenya Revenue Authority (KRA) has applied the tax to KMLTTB’s services.
In response to these concerns, the Foundation is calling for amendments to the VAT Act to clearly exempt medical training, testing, and professional licensing services.
It also urges the government to ensure fairness across all professional sectors by harmonizing tax policies and eliminating discriminatory practices.
The Foundation further recommends a comprehensive dialogue involving the Ministry of Health, Kenya Revenue Authority, and relevant professional bodies to review the current tax framework and its broader impact on healthcare accessibility.
It also emphasizes the need for VAT relief on diagnostic and certification services that are essential to public health service delivery.
The Foundation asserted that these reforms are necessary to reduce financial barriers for healthcare professionals and to support Kenya’s national goal of achieving Universal Health Coverage (UHC).
