K. Extraordinary burdens incurred for disabilities
What extraordinary burdens can disabled persons claim?
In the case of a physical or mental disability, the lump sums without deductibles reduce the taxable income. A taxpayer is considered disabled if the level of disability is 25% or more.
Lump sums by disability level
| Level of disability | Allowance per year |
|---|---|
| 25% to 34% | €124 |
| 35% to 44% | €164 |
| 45% to 54% | €401 |
| 55% to 64% | €486 |
| 65% to 74% | €599 |
| 75% to 84% | €718 |
| 85% to 94% | €837 |
| over 95% | €1,198 |
Upon request, the disability and the disability level must be documented to the tax office by an official certification issued by the following competent bodies:
- Regional governor for persons receiving a victim's pension
- Social-security agency in case of occupational diseases or accidents at work of employees
- Service of the Federal Office for Social Matters for all other cases, as well as in the case of multiple disabilities
The proof may also be established by a disability passport or a negative decision in this connection (indicating the disability level). With your consent, the required data are communicated automatically in electronic form.
Note The certifications issued by a public health officer up to 2004 continue to be valid. If the Service of the Federal Office for Social Matters issues a new decision, however, this replaces the previous certifications.
When receiving nursing care allowance throughout the year (supplement for blindness, blindness money, nursing care or blindness allowance), the lump sum may not be claimed. Single earners or persons whose spouse/partner's income does not exceed €6,937 in 2024 (€7,284 from 2025) may also claim the additional expenses due to a disability of the spouse/partner.
Aids
Expenses for therapeutic aids that are not incurred on a regular basis — e.g. a wheelchair, adaptation of the apartment to accommodate a wheelchair, hearing aids or therapeutic aids for the blind — are also recognised additionally and without reduction by the deductible.
Therapeutic treatment
In case of a disability, the costs of a disability-related therapeutic treatment may be claimed in addition to the lump sum and without reduction by the deductible. The following are considered to be costs of therapeutic treatments:
- Doctors' fees and hospital costs
- Costs of cures and therapies
- Costs of disability-related medication
If a diet is prescribed on account of the disability, the lump sums for diets may also be claimed. In this case, both the disability and the diet requirement must be confirmed by the competent body.
Tax allowance for persons with walking disabilities
Physically disabled persons may claim a tax allowance of €190 per month if they cannot use public transport on account of their disability and need a special motor vehicle for private transport. Evidence of the mobility-related disability must be provided (e.g. exemption from the motor-related insurance tax, pass pursuant to section 29b of the Austrian Road Traffic Regulations, or a disability passport indicating that it is unreasonable for the person concerned to use public transport).
Whenever the requirements for being granted the tax allowance for a motor vehicle are met, but the disabled person does not have his/her own motor vehicle, the actual costs for taxi transports up to a maximum of €153 per month may be claimed.
What regulations apply to disabled pensioners?
Disabled pensioners may claim the aforementioned lump sums either at the tax office or directly from the pension insurance agency (the entity paying the pension). The pension-insurance agency will provide further information.
Absorption of disability-related costs of the spouse/partner
As a rule, the diseased spouse/partner must bear his/her own medical expenses, whereby a tax-exempt subsistence minimum of €12,816 (€13,308 in 2025) must remain for the diseased person. If the medical expenses of the spouse/partner are covered, they constitute an extraordinary burden without deductible for the paying spouse/partner if he/she receives the single-earner tax credit, or the income of the diseased spouse/partner is less than €6,937 (€7,284 in 2025).
Please use Form E 30 to claim disability-related tax allowances pursuant to section 35 Income Tax Act for the spouse/partner directly from the agency paying out the respective pension.