The disability tax deduction amounts and percentage rates for 2024 have been adjusted under the new restructuring. Support and deductions vary based on the type and degree of disability, with the first-degree disability rate being particularly significant. Tax exemptions and reductions—especially exemptions from Special Consumption Tax (ÖTV)—help support the participation of disabled citizens in social and economic life.
Turkey provides various social supports and tax exemptions for people with disabilities. The determining factors for deduction amounts and rates are the degree and extent of the disability. The 2024 disability deduction amounts and rates can also vary over time according to prevailing economic conditions.
2024 Disability Deduction Amounts Table
Calculations using disability tax deduction calculators show that deduction amounts differ according to disability percentages and degrees. Disability deductions apply to those whose working capacity is reduced by at least 40%; the specific deduction depends on the degree assigned to the individual’s loss of work capacity.
These exemptions and tax deductions are applied under the social-state principle to support the inclusion of disabled people in social life. Deduction rates vary by disability degree and are structured to reflect different needs and levels of impairment.
Disability Deduction Rates Table
Deduction rates vary from person to person. Disability deduction is a reduction applied to wages or earnings based on the degree of loss of working capacity. Consequently, the table of disability deduction rates may change depending on regulations and assessments.
Under current practice, deductions are set for three degrees. As of 2024, the deduction amounts by disability degree are:
- 1st Degree Disability Deduction: 6,900 TRY
- 2nd Degree Disability Deduction: 4,000 TRY
- 3rd Degree Disability Deduction: 1,700 TRY
Disability degrees are determined based on loss of work capacity. Third-degree disabilities are assigned to those who have lost 40% or more of their working capacity. Degree and deduction amounts differ according to the assessed disability percentage.
Social Assistance Application: https://www.ssk.biz.tr/sosyal-yardim-basvurusu/
Orthopedic Disability Deduction Rate
Disability tax deductions are applied based on the percentage loss of working capacity, not the specific type of disability. In Turkey, assessed disability degrees generally range from 40% to 80% and above. Those who have lost 40% or more of their working capacity are considered third-degree disabled.
Individuals with a 60% or greater loss of working capacity are classified as second-degree, while those with 80% or greater loss are classified as first-degree. The deduction applied differs according to these classifications.
Visual Impairment Deduction Rates
New disability report percentages are determined according to the assessed impairment level. Visual impairment cases are evaluated to determine the required level of assistance. According to health board reports, impairment categories based on percentage ranges are commonly defined as:
- Has Special Needs: 20–29%
- Mild Level: 40–49%
- Moderate Level: 50–59%
- Advanced Level: 60–69%
- Severe Level: 70–79%
Those with impairment rates between 80–89% are considered to have distinct special needs, and 90–99% fall under exceptional need conditions. Deduction amounts for these individuals are still determined according to first, second, and third-degree classifications.
Psychiatric Disability Rate
Payroll examples of disability tax deductions show that reductions are assigned based on the individual’s assessed disability level. Annual deductions are applied to taxable income for certain self-employed individuals or those working in small-scale trades, crafts, repair, and similar activities without formal wage status. This framework also includes significant psychiatric disabilities.
Heart Disease Disability Deduction Rates
Those with heart disease can qualify for disability tax deductions if they hold an official disability report indicating the required degree of impairment. These deductions also apply to self-employed persons and wage earners who have dependents with disabilities. The 2024 deduction amounts and rates are determined according to disability degree.
Internal Medicine (Dahiliye) Disability Deduction
Individuals with internal medicine-related disabilities, recognized by the Ministry of Family and Social Policies and documented with an appropriate disability report, may benefit from these deductions. The crucial factors are the assessed impairment percentage and degree. Beneficiaries may also be eligible for various social assistance payments and rights.
Neurology Disability Deduction Rates
There are specific deductions and exemptions tailored to each disability degree, including rights associated with 90% or higher impairment. Individuals with 90% or greater disability may be eligible for tax exemptions, such as ÖTV and motor vehicle tax (MTV) waivers, allowing relatives to obtain zero-kilometer vehicles under exemptions. Social assistance is generally granted to those with 40% or greater disability.
Intellectual Disability Rates
There are various social supports related to daily life—such as natural gas discounts—targeted at disabled individuals. For those with intellectual disabilities, benefits and tax deductions may extend to first-degree relatives, with the degree of disability remaining a determining factor.
Oncology Disability Deduction
Electricity discounts and other utility-related supports can apply to individuals with certified disabilities who have lost working capacity at the specified rates. These supports and deduction amounts are subject to periodic updates, so oncology patients should verify eligibility criteria before applying.
Scoliosis Disability Deduction Rate
To understand how disability tax deductions affect net salary, the answer depends on the assessed disability degree. For scoliosis patients, the deduction amounts applied up to first degree are 6,900 TRY; second degree 4,000 TRY; and third degree 1,700 TRY, following the established deduction rates.
SOURCE;
For information on disability rights: Click here