Seniors and persons with disabilities: housing adjustment tax credit extended

Implemented by the 2005 budget and completed in 2018, the tax credit for personal assistance expenses in the principal residence expired on 31 December 2020. Homeowners can now benefit until December 31, 2023.

The ceiling for expenditure on the installation or replacement of health or safety and accessibility equipment, fixed for a period of five consecutive years, remains the same:

• €5,000 for a single person;
• €10,000 for a married or former couple subject to common taxation.

It shall be increased by €400 per dependent.

The tax credit is calculated on the basis of the invoice issued by the installer, taking labor costs into account. It corresponds to 25% expenses.

This tax advantage is only granted if the equipment, materials and appliances are supplied and settled by the same trader and invoiced before 31 December 2023.