Income Tax - Disabled Dependent

Verified 15 April 2026 - Public Service / (Prime Minister)

Are you hosting a disabled person who is neither your child nor your partner (married or entered into a civil partnership) and you want to indicate this on your tax return? You can register him as a dependent, under certain conditions. You benefit from a increase in your number of shares from family quotient for income tax. We tell you what you need to know.

A person may be considered dependent on you if he or she completes the following 3 conditions :

If you are hosting 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 incapacitated person being collected.

You can choose not to count the disabled person living in your home as a dependent.

In this case, you do not benefit from a family quotient increase.

But if it's a ascending who has the mobility inclusion card marked "invalidity", then you can deduct conditional support.

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

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

Example :

If you are married and have an invalid dependent, your family quotient is of 3 shares :

  • 2 shares for your couple
  • 1 share for your dependent who has the mobility inclusion card.

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

  • €1,807 for the half-share granted for the dependent
  • €3,608 for the half-share awarded for his disability.

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.

In your annual return, you must add to your own income the income of the disabled dependent.

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 return of 2025 income is complete.

The 2027 2026 tax return will begin in April 2027.

The 2026 2025 income tax return is complete.

The 2027 2026 income tax return will begin in april 2027.

If your family situation changed in 2025, you must complete or modify the pre-filled tax return.

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

  • Your situation at 1er January of the taxation year
  • Your situation as of December 31 of the taxation year.

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...))