Selecting a language will automatically trigger the translation of the page content.

Income Tax - Union Dues (Tax Credit)

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Union dues give you a tax credit. The amount depends on the amounts paid.

Data subjects

Please note

if you are unemployed and receive an allowance, you can take advantage of the tax credit.

Relevant trade union organizations

Contributions must be made to one of the following organizations:

  • Representative trade union organization of employees or civil servants
  • National Professional Association of Representative Military Personnel

You can deduct 66% annual contributions.

The amount of contributions shall be limited to 1% of your gross taxable income.

This gross income is calculated on the basis of wages, pensions or free annuities of the member, after deduction of social security contributions.

Example :

If your 2022 salary is €20,000, your union dues are deducted to the maximum of €200 (€20,000 x 1%).

You can benefit from a tax credit of up to €132.

If the tax credit exceeds the tax due, the balance is returned.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Keep proof of your payments (union receipt) in case of request from the administration.

A deposit of 60% is paid to you in january, based on the amount of the tax credit received the previous year.

The balance is paid to you in the summer, based on your actual expenses.

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2022 expenses, a deposit of 60% the tax credit is paid to you in January 2023, based on the amount of the tax credit received in 2022.

The balance is paid to you in the summer of 2023, based on your actual expenses.

Who can help me?

Find who can answer your questions in your region