Austrian tax law provides meaningful support for people living with disabilities through a system of lump-sum deductions, full deductibility of disability-related costs, and adjustments to the normally applicable deductible threshold (Selbstbehalt). These deductions don't require itemised receipts in all cases — the lump-sum system is designed to be accessible — but knowing which category applies to your situation makes a significant difference in what you can claim.
The Disability Lump Sum (Behindertenpauschbetrag)
The core benefit is the Behindertenpauschbetrag — an annual lump-sum deduction that scales with the degree of disability as assessed and certified by the Sozialministeriumservice (previously the Bundessozialamt).
| Degree of disability | Annual lump sum |
|---|---|
| 25% – 34% | €124 |
| 35% – 44% | €164 |
| 45% – 54% | €401 |
| 55% – 64% | €486 |
| 65% – 74% | €599 |
| 75% – 84% | €718 |
| 85% – 94% | €837 |
| 95% and above | €1,198 |
These amounts are annual deductions from income. At a 35% marginal tax rate, a person with an 80% disability rating (€718 lump sum) saves approximately €251 in income tax annually purely from this deduction.
The Blind Person Supplement
Persons who are registered blind receive an additional €1,198 per year on top of the relevant disability lump sum. A person with full blindness (typically assessed at the highest degree) would receive the €1,198 disability lump sum plus the €1,198 blind supplement — a total of €2,396 per year in additional annual deductions.
Medical Aids and Therapeutic Devices
Unlike most extraordinary burdens (außergewöhnliche Belastungen), which are only deductible to the extent they exceed a deductible threshold (Selbstbehalt) of 6–12% of income, certain disability-related costs are deductible in full without any threshold:
- Wheelchairs, mobility aids, orthopaedic devices
- Hearing aids, cochlear implant components
- Visual aids (glasses, contact lenses for significant visual impairment, adaptive software)
- Therapeutic aids prescribed as part of medical treatment
- Costs of adaptation of vehicle or home for disability access
The full deductibility without a Selbstbehalt is the critical advantage here. For a person earning €40,000, the ordinary Selbstbehalt would be around 10% of income = €4,000. Medical costs below €4,000 would normally produce zero deduction. With disability-specific costs, every euro from the first is deductible.
Guide Dog: €165 per Year
If you use a certified guide dog (Blindenhund or Assistenzhund) as a recognised aid for your disability, you can claim a flat €165 per year as a lump-sum expense without needing to produce individual receipts. This is separate from the disability lump sum and can be claimed on top of it.
Actual costs for guide dog care, food, veterinary treatment, and training well exceed this — if you have documentation of higher actual costs, you may claim actual costs instead.
The Selbstbehalt (Deductible Threshold) Reduction
Ordinarily, extraordinary burdens (außergewöhnliche Belastungen) — which include major medical expenses not covered by insurance — only become deductible once they exceed a percentage of your income. This Selbstbehalt ranges from 6% to 12% depending on income level and family situation.
For persons with disabilities, this threshold is reduced based on both the disability degree and the number of dependants. The precise reduction varies, but in practice someone with a significant disability and dependant children can have their Selbstbehalt substantially lowered — making it possible to deduct medical costs that would otherwise be entirely below the threshold.
The calculation is individual and depends on the Finanzamt's assessment of all relevant factors. The principle is that a disabled person carrying both a disability and dependant care burdens should face a lower bar before extraordinary expenses become deductible.
Disability Benefits for Children
Increased Familienbeihilfe
Children with significant disabilities receive an increased rate of Familienbeihilfe. This in itself isn't a tax deduction, but it affects other calculations.
Childcare Deduction for Disabled Children
Parents of disabled children who receive the increased Familienbeihilfe can deduct childcare and care costs of up to €262 per month (€3,144 per year) as an extraordinary burden. Unlike the standard childcare deduction (which requires the child to be under 10 and attended a qualifying institution), this allowance has no age restriction. It covers ongoing care needs for the child.
The Process: Certification and Documentation
All disability deductions require certification from the Sozialministeriumservice. Without an official assessment establishing your degree of disability, no lump-sum deduction is available. The process involves:
- Applying to the Sozialministeriumservice for an assessment (Begutachtung)
- Receiving an official certificate (Bescheinigung) stating your disability degree as a percentage
- Submitting a copy of this certificate when claiming disability deductions on your tax return
The certificate doesn't expire on its own but should reflect your current disability situation. If your degree of disability changes significantly, an updated assessment may be needed.
For specific medical aids (hearing aids, wheelchairs), retain:
- The prescription or medical recommendation
- The purchase receipt with the supplier's tax number
- Evidence that the cost was not fully reimbursed by health insurance (Krankenkasse)
Claiming These Deductions
All disability-related deductions are claimed as außergewöhnliche Belastungen on the annual tax return (Einkommensteuererklärung for self-employed, Arbeitnehmerveranlagung for employees). Use the relevant fields on Form E 1 or L 1.
For the disability lump sum specifically, you enter the assessed disability percentage and the system applies the corresponding deduction. For itemised costs (hearing aids, adaptation works), enter actual costs. Costs covered by insurance are excluded — you can only deduct the net out-of-pocket portion.
A Practical Example
Werner is 58, has a disability degree of 70% (certified by Sozialministeriumservice), is employed, and has no dependants. In 2025 he purchased a new hearing aid for €2,800, of which his Krankenkasse reimbursed €600. He paid €2,200 out of pocket.
His deductions:
- Disability lump sum (65–74%): €599
- Hearing aid net cost: €2,200 (fully deductible, no threshold)
- Total disability-related deductions: €2,799
At his marginal rate of 35%, this saves Werner approximately €980 in income tax for 2025. Without the disability provisions, his standard Selbstbehalt at his income level would have been roughly €2,400 — meaning only €400 of his hearing aid cost (€2,200 - €1,800 remaining threshold) would have been deductible under the ordinary rules.
Use our income tax calculator to estimate your tax liability before and after applying extraordinary burdens and disability deductions.