DISABLED DEDUCTİON 2019


In article 31 of the Income Tax Law, the minimum of 80% of the working capacity of the service personnel who have lost a minimum of 80% of the working power, who lost the minimum 60% of the second-degree disability service, who lost 40% of the service loss of the third-degree disability it is stated. In 2019, in accordance with the General Announcement of 305 Serial Income Tax published in the Official Newspaper  dated 31.12.2018 and numbered 30642 (3rd recurring), the monthly amounts determined in respect to the degree of disability are deducted from the wage base of the service person.

Disability rating

Discount Amount (2019)

First degree for disabled


Secondary for people with disabilities


Third degree for people with disabilities


Obligation to work



(1) Employers;

a) Employing 50 or more employees, three percent of disabled persons in private sector workplaces, and two percent former convicts in public workplaces with two percent disabled persons, or Military Service Law no. 1111 dated 21/6/1927 or 1076 dated 16/6/1927. In the scope of the Law on Officers and Reserve Military Officers and military service, the worker who was injured in a way not to be considered as a result of the cause and effect of the terrorist incidents listed in Article 21 of the Anti-Terror Law numbered 3713 and dated 12/4/1991,


b) In the workplaces where agricultural and forestry works are carried out, 51 percent or more workers in private sector workplaces, while in public workplaces four percent disabled persons and two former convicts or 2111/1927 dated and 1111 numbered military service law or 16/6/1927 dated and 1076 of the Military Officers and Spare Military Officers Law No. 1076 and the military service in the 12/4/1991 dated and 3713 numbered Anti-Terror Law No. 21 of the terrorism as a result of the cause and effect of the injury as a result of injury to the worker who is injured by the profession, body and spirit status work


Practical Information
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