Income Tax - Reporting Amounts Related to Disability

Verified 15 April 2026 - Public Service / (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. We tell you what you need to know.

You must declare a pension paid by a pension or provident society under collective and compulsory contracts.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

  • Minimum: €454 per pensioner
  • Maximum: €4,439 by tax home.

Please note

You must declare you are responsible for the pensions of dependants or connected persons, because these amounts are never pre-filled.

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

However, you must declare a pension paid by the Social Security, the amount of which does not exceed €4,023.51 per year, only if your annual resources exceed:

  • €12,411.44 for a single person
  • €19,268.80 for a couple.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

  • Minimum: €454 per pensioner
  • Maximum: €4,439 by tax home.

Please note

You must declare you are responsible for the pensions of dependants or connected persons, because these amounts are never pre-filled.

Military disability pensions and pensions paid to civilian victims of war (including as a result of acts of terrorism) are exempt.

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

The Third Party Assistance (TPA) surcharge is exempt.

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

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

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

  • Minimum: €454 per pensioner
  • Maximum: €4,439 by tax home.

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

Please note

You must declare you are responsible for the pensions of dependants and related persons, as these amounts are never pre-filled.

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. as a result of a road accident).

Compensation paid to asbestos victims by the Asbestos Compensation Fund or by court order is exempt.

The situation depends on the income concerned:

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.

The allowance for adults with disabilities is exempt.

FYI  

If you also touch the disability compensation benefit (PCH), this one is also exempt of tax.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

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

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...))