Türkiye Disability Allowance for Wages by Year

This page shows every year of Türkiye’s monthly disability allowance for employees since 2005: the degree 1, 2 and 3 amounts taken off the income tax base. The amounts in force are at the top; every year is in the table and the chart. The gross to net and net to gross salary calculators use the chosen year’s amount.

How to read the table

• Degree 1: the monthly allowance for a person who has lost at least 80% of the working capacity.
• Degree 2: the monthly allowance for a loss of at least 60%.
• Degree 3: the monthly allowance for a loss of at least 40%.
• Period: the amounts are set for a calendar year; each row gives the year and the source that set it.

Every month the allowance comes off the income tax base of the wage; the tax is then worked out on the month’s cumulative base. An allowance above the base is not carried to the next month. The minimum wage exemption is separate: it is worked out on the minimum wage’s own base.

Which year applies

The payroll uses the amount of the year the wage is paid. The degree comes from a medical board report and reaches the payroll after the tax office’s approval. A person who looks after a disabled dependant can use the same amounts.

Legal basis

The allowance rests on article 31 of the Income Tax Law. The amounts are raised every year by the revaluation rate and published in an Income Tax General Communiqué.