Disability Allowance (Behindertenfreibetrag)
Definition
The disability allowance (Behindertenfreibetrag) under § 35 Abs 3 EStG is a flat annual amount for people with a certified degree of disability of 25 % or more. It comes in 8 tiers, in 2026 from €124 to €1,198 a year. As a Freibetrag it lowers the tax base, not the tax itself: what it is worth depends on your marginal rate.
Allowance by degree of disability and year
Degree of disability
2024
2025
2026
2027
25 % to 34 %
€124
€124
€124
€124
35 % to 44 %
€164
€164
€164
€164
45 % to 54 %
€401
€401
€401
€401
55 % to 64 %
€486
€486
€486
€486
65 % to 74 %
€599
€599
€599
€599
75 % to 84 %
€718
€718
€718
€718
85 % to 94 %
€837
€837
€837
€837
95 % and above
€1,198
€1,198
€1,198
€1,198
Annual amounts. Below 25 % there is no allowance. Proven extra costs, for example for aids, are deductible on top. 2027: preview as currently known.
Example: gross €4,230/month (Vienna, 2026)
The median full-time salary 2026 (forecast), degree of disability 50 %. The allowance lowers taxable income; at a marginal rate of 40.00 % roughly that share of it becomes less tax. The employer can apply it in payroll, otherwise it comes through the annual tax return.
Item
Amount
Allowance at 50 %
€401
Less wage tax per year
€160.44
See also
- Einkommensteuertarif, the marginal rate that sets the saving.
- Kirchenbeitrag, also works through the marginal rate, as a Sonderausgabe.
- •§ 35 Abs 3 EStG 1988 (RIS)
- •Verordnung über außergewöhnliche Belastungen, BGBl. Nr. 303/1996 (idgF)