Please Claim Medical Expense Tax Credits for 'Meal Assistance and Mobility Support Costs for Persons with Disabilities'

Newly Introduced Simplified Data and Tax Deduction Benefits
for Workers with Disabilities

Starting from this year’s year-end tax settlement, individuals can receive a medical expense tax credit for the out-of-pocket costs actually incurred for disability activity support services such as meal assistance and mobility support to aid the daily lives of persons with disabilities.

The National Tax Service (NTS) announced on the 21st the newly provided simplified data and deduction benefits for workers with disabilities.

According to this, if the worker or a dependent family member is a person with a disability, an additional income deduction of 2 million KRW per person is possible. If disability-specific insurance premiums are paid, a tax credit of up to 1 million KRW per year on the premiums paid is available.

Medical expenses incurred for persons with disabilities are eligible for a 15% tax credit on the amount spent without any limit. The purchase and rental costs of assistive devices for persons with disabilities and the out-of-pocket costs for disability activity support benefits are subject to medical expense tax credits. Special education expenses for persons with disabilities are eligible for education expense tax credits regardless of income. Additionally, if employed by a small or medium-sized enterprise, income tax can be reduced by 70% for three years without any age restriction.

For more detailed information, please refer to the year-end tax settlement comprehensive guide on the NTS website or check 24 hours a day through the AI phone consultation service provided by the National Tax Counseling Center.

Meanwhile, to improve information accessibility for persons with disabilities, the NTS has been providing an electronic braille service that allows simplified data to be checked in braille since 2022.

This content was produced with the assistance of AI translation services.