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Income Tax - Capital Works for Elderly and Disabled Persons (tax credit)

Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)

You may receive a tax credit, subject to conditions, if you have carried out equipment work in your home for the elderly or disabled.

You must be a tax resident in France and this accommodation must be your main dwelling.

You can be the owner, tenant or occupant of the accommodation for free.

You must have work done in one of the following 2 categories:

  • Work facilitating access for an elderly or disabled person
  • Work to adapt housing to loss of autonomy or disability, under conditions

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Accommodation work

These facilities can be settled by owners, tenants or occupants free of charge.

The taxpayer or a member of the tax household must meet one of the following conditions:

  • Have a disability pension of at least 40% (military or accident at work)
  • Have a mobility card (labelled disability, priority or parking for disabled persons)
  • Suffering from loss of autonomy entitling Custom Autonomy Allocation (APA)

  Please note : one disabled adult may be considered dependent on his parents and be part of their tax home.

Tax services consider accessibility equipment (non-exhaustive list):

  • Extra-flat shower tray and shower doors
  • WC equipped with a washing and drying system
  • Control system with motion, signalling or alert detector
  • Electric roller shutters
  • Non-slip floor coverings
  • Sliding Doors
  • Adapted doors and windows
  • Guard
  • Closing, opening or control systems for electrical, water, gas and heating installations

Accessibility work

These facilities can be settled by owners, tenants or occupants free of charge.

You can claim the tax credit even if no member of your household is a senior or disabled person.

Tax services consider accessibility equipment (non-exhaustive list):

  • Adjustable height sink and sink
  • W. C. raised
  • Hold or Support Bars
  • Adjustable height furniture
  • Adapted door handles or door drawing bars
  • Vertical and tilted lift
  • Fixed ramps

The work must be invoiced before 31 December 2023.

  Warning : the work must be done by the same company.

Tax Credit Rate

25% of expenditure

Expenditure ceiling

Expenses are capped at one of the following amounts:

  • €5 000 for a single person
  • €10 000 for a couple subject to joint taxation

This ceiling is increased by €400 per dependant (€200 per child in alternate residence).

  Warning : this ceiling is set for a period of 5 consecutive years. For example, for the year 2022, it concerns expenditure between the 1to January 2017 to December 31, 2022.

You must report the amount of expenses you paid in 2021.

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration

Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Ministry of Finance

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

Keep your expense records because the tax authority can ask you to keep them (company invoice, seller's certificate).

If the amount of the tax credit exceeds the amount of tax owing, the excess will be returned to you.