Income Tax - Dependent Disabled

Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Are you accommodating a disabled person who is neither your child nor your spouse (married or former) and want to indicate this 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. We'll tell you what you need to know.

A person can be considered as a dependent if he or she completes 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", then you can 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 shares :

  • 2 for your couple
  • 1 part for your dependent who has the mobility inclusion card

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

  • €1,759 for the half-share granted for the dependent
  • €3,512 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.

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

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

If your family situation changed in 2023, you must add or change the pre-filled tax return.

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

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

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...)