One of the exemptions from the civil law transactions tax is the exemption for persons with disabilities who purchase vehicles and rehabilitation equipment for personal use. Under Article 8(6) of the PCC Act(opens in a new tab), persons purchasing rehabilitation equipment, wheelchairs, motor scooters, motorcycles, or passenger cars for personal use are exempt from this tax. This applies to individuals classified, under the regulations for professional and social rehabilitation and employment of persons with disabilities, as having a significant or moderate degree of disability, regardless of the type of disability, as well as individuals with a mild degree of disability related to mobility impairments.

In the case of purchasing the above-mentioned items (including cars) for personal use, individuals with a diagnosed significant or moderate disability are exempt from PCC regardless of the type of disability. On the other hand, individuals with a mild disability are eligible for this tax exemption if their disability is related to mobility impairments.

This exemption can only be used by persons classified as having a significant, moderate, or mild disability under the regulations of the Act of August 27, 1997 on professional and social rehabilitation and employment of persons with disabilities (Journal of Laws 2021, item 573) and who have a disability certificate issued under the provisions of this Act or in accordance with its provisions.