The Director of the National Tax Information (KIS) issued an interpretation on 23 September 2026 confirming that expenses for adapting and equipping a dwelling for the needs of a disabled person are deductible under the personal income tax (PIT) rehabilitation allowance. The relief applies to taxpayers with disabilities or those supporting a disabled person, covering costs such as widening doorways, installing ramps, or modifying bathrooms. The interpretation clarifies that the deduction is available regardless of whether the adaptation occurs in an owned or rented property, provided the expenses are directly linked to the disability.
Key Takeaways
- Broad Scope of Deductible Costs: Includes construction, equipment, and design expenses necessary for adapting living space to disability needs.
- No Ownership Requirement: Tenants can also claim the deduction if they bear the adaptation costs and have the landlord’s consent.
- Documentation Essentials: Taxpayers must retain invoices, contracts, and medical certificates proving the disability-related purpose for at least five years.
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