Resolution raises tax-exempt minimum for workers with disabilities

Finance and Prices Ministry Resolution 201/2026 raises the personal-income-tax exemption by 50 percent for workers with disabilities at Local Industries companies and workshops covered by the measure. The rule was published October 7 in the Official Gazette and took effect that day.

For covered entities, the resolution allows 150 percent of wage and Social Security contribution expenses to be deducted when calculating profit tax. It also establishes a 30 percent rate for calculating the contribution on the return from state investment.

The publication clarifies that the change in the exempt minimum is not a direct cash payment or an automatic salary increase. Any effect on personal tax depends on each worker's income and tax circumstances.