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Income Tax - Report Disability-Related Amounts

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

Are you receiving a pension, annuity or benefit because of your disability? It is subject to income tax. However, some income is exempt.

You have to declare the pension paid by a pension or provident society under collective and compulsory contracts.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

  • Minimum: €422 per pensioner
  • Maximum: €4,123 by tax shelter

Please note

You have to self-declare the pensions of dependants or dependants, because these amounts are never pre-filled.

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.

You have to declare the pension paid by the social security following an accident or illness.

However, if you are receiving a disability pension from Social Security that does not exceed €3,566.43 per year, it is exempt provided that your resources do not exceed the following amount:

  • €11,441.49 per year for a single person
  • €17,905.06 per year for a couple

If this condition is met, you do not have to declare it.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

  • Minimum: €422 per pensioner
  • Maximum: €4,123 by tax shelter

Please note

You have to self-declare the pensions of dependants or dependants, because these amounts are never pre-filled.

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.

Military disability pensions and pensions paid to civilian victims of war (including those due to terrorist acts) are exempt.

This is also the case for supplementary allowances to these pensions (temporary allowance for the severely disabled, etc.).

The third-party assistance surcharge (TPM) is exempt.

You must declare the life annuities collected as a result of a disability, whether annuities free of charge or for consideration.

Life annuities paid without consideration (free of charge) are taxed after deduction of an allowance.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

  • Minimum: €422 per pensioner
  • Maximum: €4,123 by tax shelter

Life annuities paid for consideration (against payment) are subject to income tax for a fraction of their amount.

Please note

You have to self-declare the pensions of dependants or dependants, because these amounts are never pre-filled.

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.

The life annuity paid for damages following a judicial conviction for compensation for very serious bodily harm is exempt.

This is the case if you suffer from a total permanent disability (e.g. due to a motor vehicle accident).

Compensation paid to asbestos victims by the Asbestos Victims Compensation Fund or by court order shall be exempt.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Temporary allowance

The temporary allowance you receive as a victim of an accident at work or an occupational disease is exempt for 50% of its amount.

Benefit paid

This benefit is exempt.

Life annuity

The annuity is exempt.

Disabled adults' allowance is exempt.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)