On 7 October 2026, the Director of the National Tax Information (KIS) confirmed that expenses for adapting and equipping apartments or houses for the needs of a disabled person are deductible under the Personal Income Tax (PIT) rehabilitation relief. This relief is available to disabled taxpayers or those supporting a disabled person. The interpretation clarifies that costs such as widening doors, installing ramps, modifying bathrooms, and purchasing specialized equipment qualify as deductible expenses, provided they are directly related to the disability. The ruling reinforces the social policy objective of the rehabilitation relief and provides clear guidance for taxpayers claiming these deductions in their annual tax returns.
Key Takeaways
- Broad Range of Adaptation Costs Deductible: Structural modifications, equipment purchases, and installation expenses all qualify if tied to disability needs.
- Eligibility Extends to Caregivers: Taxpayers supporting a disabled person can also claim the deduction, not only the disabled individual.
- Documentation Essential: Taxpayers must retain invoices and medical certificates linking expenses to the disability.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement