Disability Allowance (Behindertenfreibetrag)
Definition
The Disability Allowance under § 35 Abs 3 EStG is a flat annual amount for persons with a certified disability grade of 25 % or above. The allowance is staffel in eight tiers, the higher the grade, the higher the flat yearly amount. Functions as a Freibetrag (reduces the tax base), not as a credit, actual tax saving depends on the marginal rate.
Staffel by disability grade & year
Yearly amounts, current year read live; future years not yet set (»—«). Below grade 25 % no allowance applies. Recognized additional expenses (assistive devices, dietary needs) are separately deductible.
Example: 50 % grade, taxable income €40,000
Person with certified 50 % disability grade and taxable income €40,000. Allowance per staffel: € 401/yr. This reduces the tax base. Marginal rate at €40,000 is 40 %, so actual tax saving is € 401 × 40 % = € 160,40. Reportable to the employer via payroll (otherwise via the annual tax assessment).
See also
- Einkommensteuertarif , how the marginal rate determines the actual saving.
- Kirchenbeitrag , similar mechanic (Sonderausgabe instead of Freibetrag; both at marginal rate).
Sources: § 35 Abs 3 EStG 1988 (RIS), BMF Außergewöhnliche Belastungen, Verordnung über außergewöhnliche Belastungen (BGBl. Nr. 303/1996 idgF).