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Income Tax - Disability Dependent

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

If you are hosting a disabled person, you can register them as your dependant on your tax return, subject to certain conditions. You benefit from increasing your share count of family quotient for income tax.

A person may be considered dependent if they meet the following 2 conditions:

If you are a married couple, each of the spouses must have the card.

No resource requirements are required.

You do not need to be related to the collected invalid.

You can choose not to count the disabled person living in your home. In this case, you do not have family quotient increase.

But if it is ascending who has a mobility inclusion card marked "disability", you can deduct support on conditions.

Your family quotient is increased if an invalid person is attached to your household.

In general, increase is one-half share per dependant who has the mobility inclusion card marked invalidity.

For example, if you are married and have an invalid dependent, your family quotient is of 3 parts:

  • 2 for your couple
  • 1 half share for your dependants
  • 1 half share for disability

Warning  

you cannot benefit from both the increase in the number of shares and the deduction of hospitality expenses for persons over 75.

If your family status changed in 2021, you must complete or amend the pre-completed tax return.

You can choose the situation that is most advantageous for you:

  • Your location on 1to January of the taxation year
  • Your status as of December 31 of the taxation year

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration
Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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