In some cases, a Parkinson's patient may benefit fromExemption from income tax payments.

In order to be exempt from tax, the patient must show that he suffers fromWeighted disability At a rate of at least 90%, due to a multitude of diseases, or at a rate of 100% due to only one disease. It is also required to show that the disability is for a period of at least 184 days (six months).

It is important to know, however, that the medical disability test used by the tax authorities for the purpose of granting the tax benefit is not the same as the medical disability test used by the National Insurance in the general disability branch.

A contestant who, despite his medical condition, continues to work and pays income tax from his salary or, alternatively, has stopped working and pays income tax from his pension, may be entitled to an exemption from income tax for medical reasons. A patient is entitled to an exemption from paying income tax if he has been determined to be medically disabled for a period of more than six months at a rate of 90% from the combination of several disabilities due to various medical problems according to a weighted calculation.

There are 4 cumulative conditions that qualifies for an exemption from income tax. That is, it is enough that the applicant does not meet one condition to deny his right to tax exemption.

First condition

Existence of taxable income, since it is not possible to get an exemption from income tax when the insured has no income.

Second condition

Engaged during the period of medical disability established for the applicant. As long as the medical disability was determined for a period of time of at least 185 days, this condition is met.

Third condition

The essential obstacle on the way to tax exemption is the rate of medical disability that you will determine. According to the law, a person with a medical disability at a rate of 100% that originates from one impairment or a weighted medical disability at a rate of at least 90% (temporary) or 89.1% (permanent) if it originates from several impairments - will meet the condition and may be entitled to an exemption from income tax. Important To make it clear that this is only about the medical disability rate, regardless of the functional disability relevant to the general disability branch. Therefore, there is no importance to the damage to the applicant's earning capacity, but only to the set of medical deficiencies from which he suffers.

Fourth condition

is that the medical disability is determined according to one of the main laws regarding the determination of the rate of medical disability, which are detailed in section 9(5) and among them, the Law on the Disabled (Remunerations and Rehabilitation), the National Insurance Law, the Law on Compensation for Victims of Hostilities, the Law on Disabled Persons from the War on the Nazis and more.

It is important to understand that the insured's age does not increase or decrease the eligibility for tax exemption, so that even insureds who have passed the retirement age will be entitled to submit the request for exemption to the assessor, assuming of course that they bear tax payments.