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Income Tax - Dependent Disabled

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

You are hosting a disabled person and you want to show it on your tax return? You can register him as a dependant, under certain conditions. You get a increase in your share of family quotient for income tax.

A person can be considered as a dependant if he or she meets the following 3 conditions:

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

No resource conditions are required.

You don't need to be related to the disabled person you're collecting.

You can choose not to count the disabled person who lives in your home as a dependant. In this case, you do not have a family quotient increase.

But if it's a ascendant who has the mobility inclusion card marked "invalidity", you can then to deduct maintenance under conditions.

Your family quotient is increased if a disabled person is attached to your household.

In general, the increase is 1 share per dependent who has the mobility card inclusion marked invalidity.

Example :

If you are married and have a dependent disabled person, your family quotient is 3 parts:

  • 2 for your couple
  • 1 half share for your dependant
  • 1 half-share, taking into account his disability

The maximum benefit for the additional half-shares shall be limited to the following amounts:

  • €1,678 for the half-share granted for the dependent
  • €3,351 for the half-share awarded for his invalidity

Warning  

You cannot, for the same person, benefit from both the increase in the number of shares and the deduction of hospitality expenses for persons over 75 years of age.

If your family situation changed in 2022, you must complete or amend the pre-filled tax return.

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

  • Your situation on 1er January of the taxation year
  • Your situation as of December 31 of the tax year

On your annual return, you have to add to your own income the income of the disabled dependent.

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.

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...)