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

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

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’)

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
Benefits	Exemption ceiling
Restaurant titles	Within €5.69 of 1^er January to August 31, 2022 and €5.92 of 1^er 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

Who can help me?

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For general information
Tax Information Service
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Department in charge of taxes (treasury, tax department...)