Introduction:

Blind and visually impaired individuals who have a Certificate of Blindness/Visual Impairment are entitled to an exemption from income tax
Retroactive tax refunds are possible for up to 6 years
For more information see the tax authority website

According to Section 5(9) of the Income Tax Ordinance a Certificate of Blindness/Visual Impairment holder is entitled to an income tax exemption up until an income ceiling that is updated each year.

  • The various income limits are established for:
    • Earned income only.
    • Earned income (if any) and unearned income. The exemption for unearned income will be granted only in cases where the earned income is less than the income limit set (or there was no earned income).
    • Earned income (if any) and unearned income, including interest income on financial compensation or insurance claims paid due to personal injury. This exemption will also be granted only in cases where the earned income is lower than the limit set for it (or there was no earned income).
  • The same exemption limits also apply to people who have a determined medical disability of 100% (or more than 90% according to a special calculation). For more information an income limit amounts see Income Tax Exemption for People with Medical Disability.

How to Claim It?


Laws and Regulations

Government Agencies

Additional Publications

Credits