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Capital Work Tax Credit for Elderly and Disabled Persons

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

You may receive a tax credit, subject to conditions, if you have incurred capital expenditures for a senior or disabled person in your home.

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

You must have it done:

  • 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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Accessibility work

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

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

  • Adjustable-height sinks and sinks
  • W. C. raised
  • Hold or Support Bars

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)

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

  • Extra-flat shower boxes and shower doors
  • Electric roller shutters
  • Non-slip floor coverings
  • Sliding Doors

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

  • For a single person, expenses are capped at €5 000.
  • For a couple subject to joint taxation, expenses are capped at €10 000.

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 2021, it concerns expenditure between the 1to January 2016 to December 31, 2021.

You must report the amount of expenses you paid in 2020.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

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.