Request for tax benefit for those entitled to an academic degree or a professional certificate (form 119)

What is the tax benefit provided to those eligible

• Those who completed their studies from 2023 onwards will be eligible for tax relief, starting from the tax year following the tax year in which they completed their degree studies or their specialization in professions in which specialization is required.
• The tax benefit will be taken into account in the tax years that are equal to the number of years of their academic studies, but not more than:
  • Bachelor's degree: 1 credit point for up to 3 years
  • Master's degree: 0.5 credit point for up to 2 years
  • Direct doctoral degree or medical studies: 1 credit point for the first 3 years and 0.5 credit point for the next two years
• Those who completed their studies in 2014-2022 will be eligible for tax benefit in the tax year following the completion of the degree or in the tax year following it, at their choice:
  • Bachelor's degree: 1 credit point
  • Master's degree: 0.5 credit point
  • Direct doctoral degree or medical studies: 1 credit point for the first year and 0.5 credit point for the second year

Who can apply

• Those who have completed academic degree studies at a recognized institution of higher education and have a certificate of eligibility for the degree
• Those who have completed professional studies of at least 1,700 hours Academics at a recognized institution and eligible for a professional certificate

What to attached 

• Last payslip from each payer or employer in the tax year
• Confirmation of eligibility for a degree or confirmation of a professional certificate and in the scope of at least 1,700 hours
• Confirmation of additional tax benefits if any
• You can also request the tax benefit directly from the employer, if there was only one employer throughout the tax year

How to apply

You must print and fill out Form No. 119 , attach the required documents and apply.

How to receive the tax relief

You can receive the benefit in one of the following ways:

• Form 101 – Form 119 must be attached to Form 101 that is submitted to the employer at the beginning of the tax year, the employer will update the benefit on the payslip
• Tax coordination – If you did not update using Form 101, you can receive the tax benefit through the tax coordination system
  • It is performed online on the Tax Authority website.
  • Upon completion of the online application, the certificate will be issued according to the data
  • Can be submitted during the current year from January 1 to December 31 of the current year

What next

• Notification of the issuance of the certificate will be sent to your email or SMS (text message), depending on the option you chose to fill in
• The certificate is available for download in the personal area
• The certificate must be forwarded to the employer

Tax refund for previous years

• An individual or unit that is not required to file returns and has eligibility from previous years will be able to apply for a tax refund to receive the credit up to 6 years in the past
• In 2026, an application can be submitted for the years 2020-2025
• An individual or unit that is required to file returns and did not request the benefit in the report will be able to apply to amend the report subject to the statute of limitations.