In our country, a number of arrangements have been made to eliminate the general problems related to disabled citizens, to reintroduce them to society, to ensure their development and contentment, and to maintain or increase their occupational rehabilitation and employment. Particularly, in order to provide and increase the employment of disabled employees, income and corporate taxpayers contributing to the employment of people with disabilities are subsidised with financial and tax incentives such as corporate capital support, disability wage support, operating expenses support, insurance premium incentive, exemption from environmental tax obligations, and sheltered workshop deductions by the State. In this study, detailed information is provided merely about sheltered workshop deduction and wage payments toward employers providing disabled employment.