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Income Tax - Equipment Work for the Elderly and Disabled (Tax Credit)

Verified 17 April 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

Which accessibility projects qualify for a tax credit?

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Which accessibility projects qualify for a tax credit? - plus de détails dans le texte suivant l’infographie
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Which accessibility projects qualify for a tax credit?

You are entitled to a tax credit if you settle accessibility equipment in your home for disabled or elderly persons.

The tax credit covers 25% of expenses, up to a limit (over 5 years) of €5,000 for a single person and €10,000 for a couple.

1er case: You are a person with a disability or an elderly person who is losing independence (or you are responsible for it)

Examples of work eligible for the tax credit:

- Bathroom: extra-flat shower tray and shower door, toilet with washing and drying system

- Bedroom: motion, signaling or warning detector, non-slip floor coverings

- Traffic areas: adapted doors or windows, railings

- Kitchen: control devices for electrical, water, gas and heating installations

2e case: No member of your household is a person with a disability or an elderly person who is losing their independence

Examples of work eligible for the tax credit:

- Bathroom: wall shower seat, holding or support bars

- Bedroom: adjustable height furniture, adapted door handles or pull bars

- Traffic areas: vertical lift, fixed ramps

- Kitchen: adjustable height sink

Please note: equipment must be provided and settled by the same company. The work must be invoiced by December 31, 2023.

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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:

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.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 25, 2023 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, June 1, 2023 at 11:59 pm

55 to 974/976

Thursday, June 8, 2023 at 11:59 pm

Non-residents

Thursday, May 25, 2023 at 11:59 pm

2023 Online Income Tax Return 2022

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.

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