Are you eligible for the tax allowance for the elderly and disabled? Thetax allowance for people over 65 and the disabled has been revised for 2025. New amounts have been set, as well as income ceilings that must not be exceeded to qualify. Find out if you are eligible, and under what conditions.
The tax allowance is intended for people over 65 and certain disabled people. To be eligible in 2025, you must have reached the age of 65 by December 31, 2024. In the case of joint taxation, only one of the spouses needs to meet this condition for the allowance to apply.
Disabled people must meet one of the following criteria:
The amount of the tax allowance varies according to the household's overall net income:
Taxpayers do not need to take any steps to benefit from this tax advantage. Thetax authorities automatically apply the allowance when calculating income tax. This measure concerns the 2025 tax return for income earned in 2024.
As every year, the income thresholds and allowance amounts have been adjusted for inflation. For 2025, the increase is 1.8%. For example, in 2024, the allowance for income under €17,200 was €2,746. It will rise to €2,795 in 2025.
This measure represents a tax break for elderly and disabled taxpayers, enabling them to reduce their tax base and therefore the amount of their income tax.
Recommended age
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