Tax Rights of Persons with Disability - AADE Summary Guide

AADE (Independent Authority for Public Revenue) does not apply a single exemption to all persons with disabilities. Different thresholds apply for each tax: (1) Income tax - full exemption for disability of 80%+ for employees/pensioners, exemption from the solidarity contribution for 80%+, a €200 reduction for 67%+, exemption from the business levy (téllos epitidévmatos) for self-employed persons with 80%+ — see specifically "Income Tax Exemption for Persons with Disabilities 80%+". (2) VAT - reduced 13% or super-reduced 6% rate for disability aids (stairlifts, wheelchairs, hearing aids, white canes/software for blind people, bath seats, tracheostomy tubes). (3) First-home transfer tax - increased tax-free thresholds for disability of 67%+ — see specifically "First-Home Transfer Tax Exemption". (4) Inheritance/gift/parental donation tax - a 10% reduction for disability of 67%+ on all scales. (5) ENFIA - full exemption for disability of 80%+ with income and building-area limits — see specifically "ENFIA Property Tax 50% Reduction". (6) Registration tax - see specifically "Registration Tax Exemption for Persons with Disabilities". (7) Road tax - see specifically "Road Tax Exemption for Persons with Disabilities".