Turkish Labor Law
If an employee, their spouse, or dependents for whom they are responsible have a disability degree exceeding 40%, the employee may be entitled to a deduction based on the disability degree from the income tax base. A disabled employee with a disability report can apply for a tax deduction by submitting an application to the tax office.
If the tax office to which the employer is affiliated issues a letter regarding the employee’s disability tax deduction, the amount of deduction specified on that date is subtracted from the employee’s income tax base. Contrary to common misconception, this deduction is applied not from the calculated tax but from the income tax base.
Deduction amounts to be applied based on the degree of disability for the year 2024:
| 80% and Above | 1st Degree Disability Deduction | 6.900 ₺ |
| %60 – %80 | 2nd Degree Disability Deduction | 4.000 ₺ |
| %40 – %60 | 3rd Degree Disability Deduction | 1.700 ₺ |
