Taxes and disability

What disability-related expenses can I claim on my income tax return?

If you have a physical or learning disability, expenses you incur as a result of your disability are offset against your taxable income when calculating your tax base. These expenses are classed as extraordinary burdens, and can be claimed back on your income tax return.

A person is considered disabled if their degree of disability is at least 25 per cent.

Lump sums may also be paid, depending on the degree of disability and if the disabled person is not in receipt of nursing care allowance.

Sole earners, or those whose partner’s income does not exceed the annual maximum amount, can also claim expenses associated with their partner's disability.

Values per year
Annual maximum amount: until the year 2022: 6,000 Euro, in the year 2023: 6,312 Euro, in the year 2024: 6.937 Euro

In addition, people with physical disabilities can claim a tax exemption of 190 Euro per month if they cannot use public transport due to their disability and have their own motor vehicle. If someone with a disability does not have their own vehicle, they can claim actual taxi fares up to a maximum of 153 Euro.

Likewise, irregular expenses for aids and costs associated with medical treatment (for doctors, hospitals, stays at spas as directed by a doctor, therapies and medication) can also be taken into account to the extent they can be evidenced. This is in addition to the lump-sum allowances.

Lump-sum allowances for reduction of earning capacity and medically approved diets, irregular expenses, and the lump-sum allowance for a motor vehicle must be claimed as part of the Employee Assessment section of the tax return.

Competent authority

The Tax Office (→ BMF)

Pensioners with disabilities may also claim the above-mentioned lump-sum allowances from a pension insurance institution (from the office that pays their pension). They will need to present the relevant official certificate to do so. If an individual is drawing multiple pensions, they may only submit the certificate to one office.

Additional information

On the pages of the Federal Ministry of Finance (→ BMF) you can find information on:

• Extraordinary burdens (→ BMF)^{German text}
• Extraordinary burdens associated with disabilities (→ BMF)^{German text}