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Income tax - Should social and employer-provided benefits be reported?

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

Social aid

You don't have to declare them.

You benefit from a total exemption for the following aid:

  • Active Solidarity Income (RSA)
  • Activity bonus
  • Family benefits
  • Disability benefits
  • Housing allowances
  • Exceptional end-of-year aid to beneficiaries of certain social minima (‘Christmas bonus’)
Employer's aid

Aid granted by your employer is exempt within certain limits.

You must report only the amount that exceeds this limit.

Tableau - Income Tax Exemption Limits


Exemption ceiling

Restaurant titles

Within €5.69 of 1er January to August 31, 2022 and €5.92 of 1er September to 31 December 2022 (€6.50 in 2023)

Holiday vouchers

Within €1,603.12

Transport costs for the commute (public transport or public bicycle rental services)

Within 50% charges

Sustainable mobility package (bicycle...) and personal vehicle (fuel or electric vehicle supply) charges for the commute

Within €700 of which €400 maximum for fuel costs (€900 of which €600 overseas)

Coverage of fuel or electric vehicle fuel costs incurred for journeys between home and work at least 30 km apart (or whatever the distance for carpooling drivers) by a local authority, a EPCI: titleContent or Pôle emploi

€310 in 2022

Financial assistance for the payment of personal assistance services, paid directly or by Cesu pre-funded

Within €2,301 per year

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