Disability tax allowance is intended to decrease the income tax amount of the disabled employees. The amounts are determined depending on degree of disability by government every year in accordance with Article 31 of Income Tax Law No. 193.
The employees may also benefit from this allowance for their disabled spouses and dependent children.
Monthly amounts to be deducted from taxable income base in 2019 are as follows:
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1st Degree Disabled Employee, who lost at least 80% of the working capacity will be benefiting from tax allowance of ₺1,200 monthly,
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2nd Degree Disabled Employee, who lost at least 60% of the working capacity will be benefiting from tax allowance of ₺650 monthly,
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3rd Degree Disabled Employee, who lost at least 40% of the working capacity will be benefiting from tax allowance of ₺290 monthly.
