Income tax - Is unemployment or early retirement benefit taxed?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Unemployment
The allowance received in the event of unemployment, whether total or partial, is taxable on income.
Early retirement
The allowance received in case of early retirement is taxable on income.
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Taxable income (Article 79)
Taxation of replacement income paid in the event of unemployment (Article 158)
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