This is the English version of a Turkish article. The original, with further detail and linked petition templates, is at Engelli Hakları: Rapor, İstihdam Kotası ve Vergi İndirimi.
Almost every disability right in Turkey depends on one document: the disability medical board report, and the degree it records determines directly which rights you can reach. A report is challenged by applying to the provincial health directorate within the period the law prescribes, and the person is then referred to a referee hospital. Until the report is settled, tax, employment and social assistance rights cannot be used.
This article explains how the report is obtained, how it is challenged, and the principal rights that depend on it.
How Is the Report Obtained?
Disability medical board reports are issued by the medical boards of hospitals authorised by the Ministry of Health.
The process: a referral is obtained from a family doctor or the relevant specialist, examinations are carried out in the hospital's departments, and the medical board issues the report.
Two pieces of information in the report are critical: the degree of disability and any statement about “severe disability” or the level of special need. Many rights turn on these distinctions.
Challenging it: the challenge is made to the relevant directorate or to the institution that issued the report, and the person is referred to a referee hospital for reassessment. The referee hospital's report is then taken as the basis.
When challenging, produce documents for any diagnosis or finding you believe was not assessed; a diagnosis that was overlooked affects the degree directly.
If the administrative challenge also produces an adverse result, an action for annulment before the administrative court may be brought against the decision; the period is sixty days from service.
What Is the Employment Quota?
Article 30 of the Labour Act imposes an obligation to employ people with disabilities.
In private sector workplaces employing fifty or more workers, employers must employ three per cent disabled workers in work suited to their occupation and their physical and mental condition.
In public workplaces the rates are four per cent disabled workers and two per cent former convicts.
Employers meet the obligation through the national employment agency. Where the obligation is not met, an administrative fine is imposed for each disabled worker not employed and for each month.
Employers who do employ disabled workers receive an incentive on the employer's share of social security contributions.
For entry to public service there is a separate examination for disabled candidates, together with a lottery method.
What Tax Advantages Are There?
The principal financial rights depending on the report:
- Disability allowance against income tax. Under Article 31 of the Income Tax Act, an amount fixed according to the degree of disability is deducted from the wage of a disabled employee, or of an employee supporting a disabled dependant.
- Exemption from special consumption tax. Under the Special Consumption Tax Act, an exemption applies to the first acquisition of a vehicle by a disabled person meeting defined conditions. The conditions and value limits are set by legislation and can change.
- Exemption from motor vehicle tax. An exemption applies to specially adapted vehicles registered to people whose degree of disability exceeds a defined level.
- Reduced property tax. A reduced rate may apply in defined circumstances.
- Customs exemptions and tax relief on equipment designed for use by disabled people.
To use these rights an application must be made to the tax office with the report. Because the conditions are subject to legislative change, check the current rules before applying.
| Right | Condition |
|---|---|
| Vehicle purchase exempt from special consumption tax | The degree and conditions the Act prescribes |
| Exemption from motor vehicle tax | A vehicle bought under the exemption |
| Income tax allowance | A disabled employee, or an employee supporting a disabled relative |
| Reduced property tax | A single dwelling and the statutory conditions |
| Special education and support services | The report and an assessment by the guidance centre |
| Home care allowance | Severe disability and an income test |
| Early retirement | Different contribution and age conditions by degree |
| Employment quota | Workplaces employing 50 or more workers |
Employers who do not meet the quota face an administrative fine for each month and for each disabled worker not employed.
Which Social Benefits Are Available?
Home care allowance. A monthly payment is made to relatives caring for a person certified as severely disabled and in need of care, where household income per person falls below a defined threshold. Applications are made to the provincial directorates of family and social services.
Disability pension. Under Law no. 2022 a pension is granted to disabled people meeting defined conditions.
Early retirement. Law no. 5510 allows earlier retirement for insured people according to their loss of working capacity. Disability existing before insurance began and disability arising afterwards are subject to different provisions.
Invalidity pension is a separate right for insured people found to have lost at least sixty per cent of their working capacity.
What Can Be Done About Discrimination?
Law no. 5378 on Persons with Disabilities requires public buildings, open areas and public transport to be made accessible. Non-compliance attracts administrative sanctions.
Accessibility problems can be raised with the municipality, the relevant authority, or through the presidential communications centre; reports can also be made to the accessibility monitoring and inspection commissions.
On discrimination, an application may be made to the Human Rights and Equality Institution of Turkey under Law no. 6701. The Act prohibits discrimination on grounds of disability and treats a failure to make reasonable accommodation as discrimination.
Where there is discrimination at work, compensation of up to four months' wages may be claimed under Article 5 of the Labour Act.
The degree of disability and the wording of the report determine every right you can reach. You can challenge it and ask to be referred to a referee hospital; produce documents for any diagnosis or finding left out of the earlier assessment. Once the administrative route is exhausted, an action for annulment may be brought within sixty days.