Exempt social aid

All social assistanceNo matter what their amounts are, they are exempt from income tax, you have nothing to pay on them.

The list of aid concerned is as follows:

• all family benefits paid by the Fund for Family Allowances (CAF) or the Mutualité sociale agricole (MSA);
• housing allowances: personalized housing assistance (LHA), social housing allowance (SLA) and family housing allowance (FLA);
• the activity premium;
• active solidarity income (SSA);
• exceptional aid paid to you according to certain social criteria (e.g. the ‘Christmas bonus’);
• benefits if you or a family member has a disability.

Aid to be declared

Other aid, paid in particular by companies, may, however, be taxable if it exceeds a certain ceiling.

For the following benefits, the exemption ceilings not to be exceeded are as follows:

• vouchers or restaurant menu: 6,50 €;
• holiday vouchers: €1,709.28;
• transport costs (public transport): 50 % of the company;
• personal vehicle costs or mobility package for the bike: €700 (€200 for fuel);
• employment service check (Cesu) or personal assistance package: 2 301 €/year.

For more information, see the Should social and employer-provided benefits be reported?