Disablement Deduction

The employee who lost working capacity at minimum 80 % is regarded as 1^st degree disabled, minimum 60 % is 2^nd degree disabled, minimum 40 % is 3rd-degree disabled worker. In calculating income tax, the following monthly deductions are applicable to the taxable income of the employees:

• For the 1^st degree 12000 TL
• For the 2^nd degree 7000 TL
• For the 3^rd degree 3000 TL