The exemption for a child with a disability

For a child with a disability an exemption of € 78.671 applies in 2026, but only if the conditions have been met. The amount does not stand apart from those conditions. A child who does not meet the conditions stays with the ordinary exemption for a child, € 26.230. You do not slide from one amount to the other yourself because the file mentions a care question. The higher exemption is an exception with its own check. Do not set both amounts at once as the outcome. Choose only once the check has been done, and until then note that the question is open.

The conditions are those of the Belastingdienst. They do not stand in a medical note that only lies in the file. A letter from a doctor or a care indication can be a sign that the question must be asked. That letter is not itself the check. This piece does not list the conditions and does not supplement them with a list of its own. Anyone who wants to use the higher exemption reads the text of the Belastingdienst and lays the documents beside it. In the file a line goes in that the question has been asked, the documents have been gathered and the confirmation is not yet in.

Until the confirmation is there, the indication does not calculate as if € 78.671 were already settled. You can choose the group for a child with a disability in Ervazo yourself. That choice is a flag in the file, not agreement from the Belastingdienst. Leave the flag off, or note expressly that it is provisional, as long as the conditions have not been checked. Otherwise the screen shows an indication that is too low and the family gets used to an amount that can still shift. The ordinary child exemption of € 26.230 remains the safe reading until the higher exemption has been confirmed. Write that in the task, so that no one takes the screen for the return.

The percentage does not change along with the higher exemption. A child stays, if the Belastingdienst grants the exemption, in the group of partner and children: 10 percent on the first bracket and 20 percent above it. The bracket limit is € 158.669 of the taxable amount after the exemption. Only the exemption is higher, not the group. Do not confuse that with grandchildren, who pay 18 and 36 percent, or with other heirs, who pay 30 and 40 percent. Ervazo's indication follows the group you set. If you switch the higher exemption on without confirmation, the indication is a scenario, not an outcome.

In 2026 the exemption for a child with a disability is € 78.671 if the conditions have been met. You read those conditions at the Belastingdienst, not in a doctor's letter alone. Until there is confirmation, the question stays open in the file. The ordinary exemption for a child and the rates for 2026 remain available if the higher exemption falls away. This piece does not decide whether a particular child qualifies. This is not legal advice and not tax advice. Whether the higher exemption applies in this case, you put before the Belastingdienst or before an adviser who lays the conditions and the documents side by side.