Employees who, themselves, their spouses or one of their dependent children are disabled, have the right to a deduction from the income tax base depending on their degree of disability. Employees (or their spouses and children) with at least 40% disability can benefit from this deduction.
For the year 2022, the deduction amounts determined for the degree of disability have been updated as follows:
Disabled Tax Deduction Amounts
|%80 and above||1st Degree Disability Discount||2,000|
|%60 – %80||2nd Degree Disability Discount||1,170|
|%40 – %60||3rd Degree Disability Discount||500|
How is Tax Deduction for the Disabled Applied?
Tax deduction for the disabled is applied to the payroll if the tax office approves the application of this deduction upon the employee’s application to the tax office.
If the “disabled tax deduction” letter has been notified to the employer from the tax office with which he is affiliated, the deduction amount corresponding to the disability degree is deducted while coming to the income tax base of the employee as of the notification date.
For example, if we calculate the income tax base of an employee with a gross wage of 10,000 TRY and 2nd degree disability. The discount should be calculated as followed:
SSI Base: 10,000
SSI worker share: 14% = 10,000 x 14% = 1,400
Unemployment Insurance Workers Share: 1% = 10,000 x 1% = 100
Income Tax Base: 10,000 – 1,400 – 100 = 8.500 – 1,170 (2nd degree disability discount) = 7,330 TRY
The income tax of this employee will be calculated over 7,330 instead of 8,500 due to the disability tax deduction.
Tax Reduction for Minimum Wage
The minimum wage is exempted from income tax and stamp tax as per the new regulation. Since there is no income tax for the minimum wage earner due to this practice, there will be no tax deduction for the disabled.