2018 Disability Tax Allowance

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Disability tax allowance amounts are determined depending on degree of disability by government every year in accordance with Article 31 of Income Tax Law No. 193.

Monthly amounts to be deducted from taxable income base in 2018 are as follows:

1st Degree Disabled Employee, who lost at least 80% of the working capacity will be benefiting from tax allowance of 1000 TRY monthly,

2nd Degree Disabled Employee, who lost at least 60% of the working capacity will be benefiting from tax allowance of 530 TRY monthly,

3rd Degree Disabled Employee, who lost at least 40% of the working capacity will be benefiting from tax allowance of 240 TRY monthly. 

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