Disability relief in article 31 of the Income Tax Law was renewed for 2026 by Communiqué 332. The relief reduces the income-tax base, not the wage’s SGK base. Less income tax means higher net. SGK and stamp tax stay the same.
| Degree | Loss of working capacity | Monthly relief |
|---|---|---|
| First | At least 80% | 12,000 TL |
| Second | At least 60% | 7,000 TL |
| Third | At least 40% | 3,000 TL |
Application starts from the month the tax-office letter reaches the employer. Central Health Board approval is required. Relief is also possible for a disabled person the worker is obliged to look after. Unused relief does not carry to the next month; if relief is larger than that month’s base, the base is zeroed.
On an ordinary minimum-wage worker income tax is already zero, so the relief does not raise net. A gap appears on wages that produce tax above the exemption. When the calculator selects a degree it reduces the base and rebuilds the year table accordingly.
This page does not grant a relief right. Degree and start month are set by the letter served on the employer.