Revised tax structure for individuals with disabilities: Enhanced potential for larger lump sum payments starting from Grade 20
In a significant move aimed at supporting individuals with disabilities, the government has announced new flat rates for the 2025 tax year. These rates will be applied to the tax declarations submitted in 2026, covering the income and conditions during the calendar year 2025.
The new flat rates are as follows:
- Individuals with a permanent disability of 100 will receive a flat rate of 2,840 euros.
- Those with a disability of 90 will receive 2,460 euros.
- For individuals with a disability of 80, the flat rate is set at 2,120 euros.
- The flat rate for individuals with a disability of 70 is 1,780 euros.
- For those with a disability of 60, the flat rate is 1,440 euros.
- Individuals with a disability of 50 will receive a flat rate of 1,140 euros.
- The flat rate for individuals with a disability of 40 is 860 euros.
- For individuals with a disability of 30, the flat rate is 620 euros.
- Lastly, for those with a disability of 20, the flat rate is 384 euros.
It's worth noting that these new flat rates will be directly deducted from the tax liability without the need to collect receipts or provide individual evidence, making the process simpler for those eligible.
Moreover, under the new regulations, people with disabilities may also save money when buying a car. The specifics of these savings are yet to be detailed, but it's a welcome addition to the support being provided.
These changes are part of the government's ongoing efforts to improve the quality of life for individuals with disabilities and ensure they have equal opportunities and financial support. The new rates are set to take effect from the 2025 tax year, with tax declarations being submitted in 2026.
