Deduction for reduced capacity to pay taxes

Individual taxpayers can claim a deduction for reduced capacity to pay taxes due to illness, unemployment or a maintenance obligation, etc. The deduction requires that the authorities have completed an appraisal of the taxpayer’s circumstances. The deduction is always based on a specific claim made by the individual taxpayer. Do not enclose any receipts or other documentation if you claim the deduction. We may ask you to provide them if necessary. 

How to file in MyTax

Go to Other deductions. Select Yes for Special tax deduction for a reduced capacity to pay taxes. Fill in the expenses caused by an illness or other reasons. 

Further information

Read more on the special tax deduction for a reduced capacity to pay taxes

How to file on paper

To claim the deduction on paper, submit Form 50A – Earned income and deductions.