In 2024, the personal tax benefit was increased again in the case of illnesses considered to be a severe disability, as well as for those receiving a disability pension or disability support. This year, it is also possible to use the personal income tax deduction each month if serious illness is proven, he wrote in his summary femina.hu.
In 2024, this discount amounts to 160,020 HUF, i.e. 13,335 HUF per month. The health problems listed are determined by government decree, but include:
- Many heart diseases, myocarditis, coronary artery disease, heart failure, arrhythmia.
- Type 1 and type 2 diabetes.
- Gluten sensitivity and lactose intolerance.
- Spinal changes, rheumatoid arthritis, and rheumatoid arthritis in children;
- Decreased vision affecting both eyes.
- Arthritis associated with psoriasis or bowel disease.
- Crohn's disease;
- Arterial embolism and thrombosis, complex symptoms after varicose veins, malignant diseases of the hematopoietic system.
- Injury or disease of the central or peripheral nervous system, schizophrenia, paranoid disorders, depressive type of schizoaffective disorder.
- Endometriosis, lung, breast, cervix, ovary, testis, malignant prostate and stoma.
- In the case of those born with a developmental disorder, hearing impairment, or hearing loss in old age,
- multiple sclerosis,
- And Asperger syndrome.
The full list is much longer than that, and By clicking here can be seen.
The discount amount is based on the current minimum wage
I lit it up Economics. Persons with related illnesses can recover the amount retroactively from the start date indicated on the certificate within the 5-year limitation period, by self-verification of the annual personal income tax return(s).
Classification of disability can begin with a family doctor or, depending on the nature of the health disability, with a specialist.
It must include an indication of the onset of the disease date. If someone applies for a tax deduction during the year, the employer must file a paper return, in which case the net monthly salary will increase by the amount in question.
By definition, the 2023 deduction can be applied with the May tax return, as the annual amount at that time was HUF 139,200. The deduction is in addition to taxable income tax, which can be claimed from the beginning of the illness until recovery. It is worth seizing the opportunity, because it is a disease annually It can impose on a person huge additional expenses, and the amount that can be claimed in this way can only partially mitigate it.
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