According to World Health Organization, approximately a billion people in the world have some sort of disability and nearly 200 million people have difficulties in functioning or body part impairments and these numbers are expected to increase in course of time [1]. In order to ease integration of these people into society and to improve their quality of life, some research should be done in order to develop new technical devices, which should be cheap (in order to be available for the most part of disabled people) and also have good functionality, to make everyday life of disabled people as comfortable as possible. One example of such device can be powered wheelchair. Nowadays it is already common device, which helps people, that are not able to walk, to move with minimal physical effort, with the help of different control interfaces of wheelchairs. However, powered wheelchairs can also be used to assist people, who want to have some physical activity in their upper body, which can be used, for example during rehabilitation process. Current paper is focusing on development power electronics of electrical drive of assisting powered wheelchair, which is one of main tasks of European Regional Development Fund project “Research and Development of Electrical, Information and Material Technologies for Low Speed Rehabilitation Vehicles for Disabled People”.