If the employee, spouse or dependent children have a disability of at least 40%, he/she has the right to discount on the income tax base, according to the degree of disability.
Discount amounts to be applied according to the degree of disability for 2023:
|80% and above||1. Degree Disability Discount||4.400 ₺|
|60 – 80%||2. Degree Disability Discount||2.600 ₺|
|40 – 60%||3. Degree Disability Discount||1.100 ₺|
It is possible for the employee who has a disability report to benefit from tax deduction by applying to the tax office with this report. If the “disabled tax deduction” letter has been notified to the employer from the tax office to which he is affiliated, the amount of deduction corresponding to the degree of disability is deducted while coming to the income tax base of the employee as of the notification date. However, contrary to popular belief, the discount is applied over the income tax base, not the calculated tax.