Income Tax - Equipment Work for the Elderly and Disabled (Tax Credit)
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You can benefit, under conditions, from a tax credit if you have carried out in your home equipment work for disabled persons or seniors who lose their independence.
You must be resident for tax purposes in France and this accommodation must be your main dwelling.
You can own, rent or occupy the dwelling free of charge.
You must have work done in your home.
The work must be invoiced by December 31, 2023.
Warning
the work must be carried out by the same company.
You must have work done in your home in one of the following 2 categories:
- Work that facilitates access for the elderly or disabled
- Adaptation of the dwelling to loss of autonomy or disability, under conditions
In image
Which accessibility projects qualify for a tax credit?
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Accommodation adaptation work
This equipment may be settled by the owners, tenants or occupants free of charge.
The taxpayer or a member of the tax household must meet one of the following conditions:
- Accident at work Have a disability pension of at least 40% (military or for
- Have a mobility card inclusion (marked disability, priority or parking for disabled persons)
- Suffer from a loss of autonomy giving entitlement to Custom Autonomy Allocation (APA)
Please note
one handicapped adult child may be considered to be dependent on his parents and to be part of their tax household.
Tax services consider as accessibility equipment (non-exhaustive list):
- Extra-flat shower tray and shower doors
- WC equipped with a washing and drying system
- Control system with motion, signaling or warning detector
- Electric roller shutters
- Non-slip flooring
- Sliding doors
- Adapted doors and windows
- Railing
- Closing, opening or control devices for electrical, water, gas and heating installations
Accessibility work
This equipment may be settled by the owners, tenants or occupants free of charge.
You can receive the tax credit even if no one in your household is a senior or a person with a disability.
Tax services consider as accessibility equipment (non-exhaustive list):
- Height-adjustable sink and washbasin
- Elevated toilet
- Holding or support bars
- Height adjustable furniture
- Adapted door handles or pull bars
- Vertical elevator apparatus and tilt elevator
- Stationary ramps
Tax credit rate
25% of the amount of expenditure
Expenditure ceiling
Expenditure shall be limited to one of the following amounts:
- €5,000 for a single person
- €10,000 for a couple subject to common taxation
This ceiling shall be increased by €400 per dependent (€200 per child in alternate residence).
Warning
this ceiling shall be fixed for a period of five consecutive years. For example, for the year 2023, it relates to expenditures between the 1er January 2018 to December 31, 2023.
You must report the amount of expenses you paid in 2022.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Keep your receipts because the tax authority can ask you for them (company invoice, vendor attestation).
If the amount of the tax credit exceeds the amount of tax owing, the excess will be returned to you.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 200c to 200c ATax credit for expenditure on aid to persons (Article 200c(A))
- General Tax Code, Annex 4: Article 18a to 18bList of equipment specially designed for the elderly or disabled (Article 18b)
- Bofip-Taxes n°BOI-IR-RICI-290 on expenditure on aid to persons
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Tax SiteMinistry of Finance
- Equipment specially designed for the elderly or disabledMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance