Income Tax - Union Dues (Tax Credit)

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Union dues give you a tax credit. The amount depends on the amounts paid. We'll tell you what you need to know.

Data subjects

You must be in any of the following :

  • Retired
  • Military

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 paid to one of the following organizations:

  • Representative trade union organization of employees or officials
  • National Professional Association of military representative

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 2023 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 (€200 x 66%).

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

Indicate the amount of your donations on your tax return in the Tax reductions and credits.

Keep the credentials of your payments (received from the union) in case of a 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 2023 expenses, a deposit of 60% the tax credit is paid to you in January 2024, based on the amount of the tax credit received in 2023.

The balance is paid to you in the summer of 2024, based on your 2023 actual spending.

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