Income Tax Exemption for Serious Illness
Retirees and pensioners with certain serious illnesses provided for by law may be exempt from Income Tax on their benefits. Recognized conditions include cancer, serious heart disease, and other illnesses listed in the legislation. The exemption depends on a medical report confirming the illness and applies to social security benefit payments, easing the beneficiary’s tax burden.
Statutory reference: Law 7.713/1988, arts. 6.