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Income tax - Is it necessary to report the social assistance and the aid paid by the employer?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

Social aid

You don't have to declare them.

You benefit from total exemption for the following:

  • Active Solidarity Income (RSA)
  • Activity Award
  • Family benefits
  • Disability-related benefits
  • Housing allowances
  • Exceptional end-of-year aid paid to recipients of certain social benefits (‘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.

Income Tax Exemption Limits

Benefits

Exemption limit

Restaurant titles

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

Holiday vouchers

Within €1,603.12

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

Within 50% fees

Sustainable mobility package (bicycle...) and personal vehicle use fee (fuel or power supply) for the commute

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

Support for fuel or power costs incurred for commuting distance of at least 30 km (or whatever the distance for carpooling drivers) by a territorial authority, a EPCI: titleContent or Pôle emploi

€240 in 2022

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

Within €2,265 per year

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