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This year, more than 100,000 tax benefits, amounting to exactly HUF 100,440, can be claimed annually for illnesses classified as serious disabilities, but the support also includes common health problems.
The personal tax credit calculation is based on the amount of the current minimum wage, which according to the new regulation is equal to one third of the amount (15% of the personal income tax rate). As the minimum wage is 167,400 HUF as of February 1, this year those who request the discount can count on a tax credit of 8,370 HUF per month and 100,400 HUF for the entire year, including January.
Sickness tax credit
A government decree specifies which serious health problems and disabilities are eligible for the creditable taxable income credit, but the list is long. Many others include type 1 and type 2 diabetes, lactose intolerance, celiac gluten sensitivity, endometriosis, Crohn’s disease and other gastrointestinal diseases, malabsorption, as well as joint, musculoskeletal, autoimmune, and heart disease.
The complete list can be found in the Annex to the Regulatory Decree, together with the BNO code, on the Legal Library page.
It is worth taking this opportunity for all patients with a specialized diagnosis, since any health problem is a big extra daily and annual expense, just think about diet, medication, physical therapy or preventive lifestyle. This amount contributes at least to some extent to the expense.
It can be requested monthly or annually
One of the possible ways to request the tax benefit is to request it during the year, so the net monthly salary will increase by the indicated amount, this year by HUF 8,370. In this case, the employer must file a complete advance tax return. This can be downloaded from the NAV website under the 2021 Personal Discount Declaration in PDF or Word format, or it can also be completed through the Tax Advance Declaration Request, which must then also be printed and signed.
If someone does not want to file the claim through the employer, it is also an option to claim the entire year amount at once when filing the tax return.
In this case, the tax return is On the detail of tax credits that reduce the consolidated tax base solo part Amount to deduct for serious disability the amount of the fiscal year in question. It is important that the maintenance of the previous year is always credited in an amount, so in the tax return that will be presented before May 20, 2021, the discount for 2020 can be claimed, when the amount was HUF 96,600 gross .
If you have been behind for years, it is still worth finding out: the benefit can be claimed for up to five years, of course, if the existence of the disease years ago can also be confirmed by a specialist certificate. In this case, the self-audit papers must be filled out on the tax return with the amount of the year in question.
The presentation of the works requires a certificate from a family doctor issued on the basis of a specialist opinion, specifying the date of diagnosis of the disease. This should be preserved, as it is monitored by NAV.
Help limitations
The discount can be claimed for own illness, in the case of income subject to personal income tax, which is why pensioners, needy mothers and cats are also excluded from this circle, and it cannot be included even after family care. In the case of several diseases, you are entitled to only one title.
Travel allowance for tb
In some cases, the amount of the trip will also be reimbursed by NEAK. Many people are not even aware of the possibility, although it would benefit them.
(Images: Getty Images).
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