If an employee, their spouse, or their dependent children have a disability rate of 40% or more, the employee may be entitled to a reduction in the income tax base depending on the degree of disability. An employee with a disability report may benefit from this reduction by applying to the tax office.
When the tax office to which the employer is affiliated sends a notification regarding the employee’s disability tax deduction, the specified deduction amount is deducted from the employee’s income tax base.
The deduction amounts to be applied according to the degree of disability for 2026 are as follows:
| %80 ve Above | 1st Degree Disability Deduction | 12.000 ₺ |
| %60 – %80 | 2nd Degree Disability Deduction | 7.000 ₺ |
| %40 – %60 | 3rd Degree Disability Deduction | 3.000 ₺ |
