How high is the disability lump sum in 2026?

The lump sum depends on the degree of disability (GdB): from €384 at GdB 20 to €2,840 at GdB 100. With the marks Bl (blind), TBl, or H (helpless), and with care level 4 or 5, it's €7,400. Since 2021 the lump sum is available from GdB 20 onwards with no further conditions.

Do I need a disability ID card?

You need proof of the degree of disability — the disability ID card (Schwerbehindertenausweis) or the assessment notice from the pension office. For the marks, the card is decisive. You only have to present the proof if the tax office requests it.

What is the disability-related travel-cost flat rate?

On top of the disability lump sum there's a travel-cost flat rate: €900 at GdB 80+, or GdB 70+ with mark G, and €4,500 with marks aG, Bl, TBl or H. It covers disability-related travel as a flat amount — without itemised proof.

Is the lump sum or itemised claim better?

The lump sum is simple and needs no receipts. If you have significantly higher actual costs, you can alternatively claim them as extraordinary burdens — but then the reasonable burden is deducted. In most cases the lump sum is the simpler and often cheaper choice.

Disability Lump Sum 2026 in Germany: Table & Claim

A disability brings extra costs that hardly anyone itemises in daily life. That’s exactly what the disability lump sum is for: a fixed amount, no receipts, graded by the degree of disability. This guide shows the 2026 table, the additional travel-cost flat rate, and when which option pays off.

In short: The disability lump sum ranges in 2026 from €384 (GdB 20) to €2,840 (GdB 100); with marks Bl/TBl/H or care level 4/5 it’s €7,400. Since 2021 it’s available from GdB 20 with no extra conditions. On top comes a travel-cost flat rate (€900 or €4,500). You need no receipts — only proof of the GdB.

The 2026 table

Degree of disability (GdB)	Lump sum/year
20	€384
30	€620
40	€860
50	€1,140
60	€1,440
70	€1,780
80	€2,120
90	€2,460
100	€2,840
Marks Bl, TBl, H or care level 4/5	€7,400

Since 2021 the amounts are doubled, and the lump sum applies from GdB 20 — previously it started at 25 or 50 and with extra conditions. Those have been removed.

The additional travel-cost flat rate

Independent of the disability lump sum, since 2021 there’s a flat disability-related travel-cost allowance — without proving individual trips:

€900 at GdB 80+, or GdB 70+ with mark G
€4,500 with marks aG, Bl, TBl or H

It’s considered an extraordinary burden (with the reasonable burden applied), but replaces the former laborious collecting of trips.

Proof and claim

Proof: disability ID card or the pension office’s assessment notice.
Entry: in the “extraordinary burdens” section.
Transfer: if the lump sum is due to a child who doesn’t use it themselves, it can be transferred to the parents.

Worked example

Mr Aydin has a GdB of 80 with mark G.

Disability lump sum (GdB 80): €2,120
Travel-cost flat rate (GdB ≥ 80): €900
together €3,020 reduce his taxable income (travel costs after the reasonable burden)

At a marginal rate of 30%, that’s about €900 less tax — without a single receipt.

Lump sum or actual costs?

The lump sum is the simple solution. Alternatively you can claim your actual disability-related costs as extraordinary burdens — but then the reasonable burden is deducted. How that works is in Extraordinary burdens 2026. Medical costs on top are explained in Deducting medical expenses.

Common mistakes

Not claiming below GdB 50. Since 2021 the lump sum applies from GdB 20.
Forgetting the travel-cost flat rate. It’s added on top.
Letting a child’s lump sum lapse. It’s transferable to the parents.
Claiming the lump sum and itemised costs together. It’s either/or.

How Restio helps

Which amount you’re due, and whether the travel-cost flat rate is added, depends on the GdB and marks. Restio sorts that for you:

Determine the lump sum — tell Restio your GdB and marks, and it shows the matching amount plus any travel-cost flat rate.
Read documents — photograph your assessment notice; Restio explains what it means for your tax.
Instant answers — ask in English or German: “How high is my lump sum at GdB 70 with G?” or “Can I use my child’s lump sum?”

For lump sum vs itemised claim with high costs, a tax advisor helps — Restio prepares both variants.

The disability lump sum is one of the few deductions that works entirely without collecting receipts — and much more generous since 2021. Those who know the GdB, marks and the travel-cost flat rate get back a fixed amount year after year. The legal basis is in §33b EStG.