Income tax - Accommodation work to accommodate age-related or disability-related loss of independence (tax credit)
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
Do you want to have equipment work done in your home for people with disabilities or seniors who are losing their independence? You can benefit, under conditions, from a tax credit. We'll tell you what you need to know.
For expenses paid since 1er january 2024, the tax credit for accommodation adjustment to age or disability is means tested. It is reserved for people with intermediate incomes, who fulfill certain conditions.
FYI
If your income is modest or very modest, you must apply for the new premium MaPrimeAdapt'. You cannot take advantage of both the tax credit and the new premium.
Infographie - Housing accessibility work: who can benefit from the tax credit?
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Title: Housing accessibility work: who can benefit from the tax credit?
You can receive a tax credit, subject to disability and income level conditions, if you settle accessibility equipment for disabled or elderly persons who lose their independence in your main residence.
Conditions
You must meet the following 2 conditions:
1/ Disability
You, or a member of your tax household, are either over 60 years of age and losing independence or have a disability rate of at least 50%.
2/ Income
Your income is at an intermediate level.
Examples:
For a single resident in Metz: an income of between €21,805 and €31,094.
For a married couple residing in Île-de-France: an income of between €42,058 and €49,518.
To know: If your income is modest or very modest, you can benefit from the new MaPrimeAdapt’.
You can settle sanitary or safety and accessibility equipment (provided and settled by the same company).
Examples of sanitary facilities eligible for the tax credit:
- Wall-mounted shower seat
- Extra-flat shower tray and shower door
- Hanging toilet with support frame
- Thermostatic mixer
- Taps for persons with reduced mobility
- Height-adjustable sink and washbasin
- Offset Siphon
- Tilting mirror for persons with reduced mobility
Examples of safety and accessibility equipment eligible for the tax credit:
- Holding or support bar
- Electric roller shutter
- Fixed ramp
- Inclined plane
- Non-slip flooring
- Motion, signaling or warning detector
- Adapted doors or windows
- Control devices for electrical, water, gas and heating installations
The tax credit covers 25% of expenses (invoiced before 31 December 2025), up to a maximum (over 5 years) of €5,000 for a single person and €10,000 for a couple.
Accommodation
You must be resident for tax purposes in France and that housing must be your main dwelling.
You can own, rent or occupy the dwelling free of charge.
You must to have work done in your apartment.
If you are a tenant, you must seek prior authorization from your landlord.
The work must be completed and invoiced before 31 december 2025.
Warning
The work must be carried out by the same company.
Data subjects
To receive the tax credit, you, or a member of your tax shelter, must be in one of the following situations:
- Aged 60 years or older and with a loss of autonomy that places you in one of the groups 1 to 4 of the applicable national grid for Custom Autonomy Allocation
- With a disability rate equal to or greater than 50% (rate determined by decision of the CDAPH: titleContent).
You must also complete income conditions.
To qualify for the tax credit related to your 2024 expenses, your household's annual income must be superiors to the following revenues:
Number of persons in the household | Revenues Île-de-France | Revenues other regions |
|---|---|---|
1 | €28,657 | €21,805 |
2 | €42,058 | €31,889 |
3 | €50,513 | €38,349 |
4 | €58,981 | €44,802 |
5 | €67,473 | €51,281 |
Per additional person | €8,486 | €6,462 |
Please note
If your 2022 revenues are below or equal to these thresholds, your 2023 revenues are withheld.
To qualify for the tax credit related to your 2024 expenses, your annual revenues must also be below ceilings calculated based on the number of shares of your tax shelter.
The revenue limits are calculated as follows:
- 31,094 for 1re family quotient share
- 9,212 for each of the following 2 halves
- 6,909 for each additional half-share from 3e.
Please note
If your 2022 revenues are greater than or equal to these limits, your 2023 revenues are deducted.
Example :
For a married or former couple (2 shares) resident in Île-de-France.
The minimum income to benefit from the tax credit is €42,058.
The income not to be exceeded in order to benefit from it shall be: 31,094 + (9,212 x2) = €49,518.
The couple's annual income must therefore be between €42,058 and €49,518.
Example :
For one person unmarried (1 part) residing in Metz.
The minimum income to benefit from the tax credit is €21,805.
The income not to be exceeded in order to benefit from it is 31,094.
The income of the single person must therefore be between €21,805 and 31,094.
You must have carried out in your accommodation housing adaptation works loss of independence or disability.
The installation and replacement of equipment is concerned.
You must have settled one or more pieces of equipment in your accommodation in the following categories:
- Sanitary facilities
- Safety and accessibility equipment.
The equipment concerned is as follows:
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Sanitary facilities
- Height-adjustable sink and washbasin
- Fixed sink and washbasin for use by a person with reduced mobility
- Offset Siphon
- Wall-mounted shower seat
- Full shower cubicle for persons with reduced mobility
- Extra-flat shower tray and shower door
- Tiled shower tray
- Lifting pump or water suction pump for extra-flat receiver
- Elevated W-C
- Hanging toilet with support frame
- Toilet equipped with washing and drying system
- Taps for persons with reduced mobility
- Thermostatic mixer
- Reclining mirror for people with reduced mobility.
Safety and accessibility equipment
- Holding or support bar
- Handrail
- System for motorizing shutters, entrance and garage doors and gates
- Electric roller shutter
- Control system comprising a movement, signaling or warning detector
- Device for closing, opening or control of electrical, water, gas and heating installations
- Timed lighting coupled to a motion sensor
- Adapted door handle or pull bar
- Indwelling transfer system or ceiling bracket
- Fixed ramp
- Inclined plane
- Height adjustable furniture
- Podotactile coating
- Contrasting and non-slip gait nose
- Non-slip flooring
- Angle protection
- Railing
- Adapted door or window
- Door reversal or widening
- Sliding door
- Magnetic loop
- A vertical elevator with a platform for transporting a disabled person and an inclined-displacement elevator specially adapted for transporting a disabled person.
Tax credit rate
The rate is 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 5 consecutive years. For example, for the year 2024, it relates to expenditures between the 1er January 2019 to December 31, 2024.
You must report the amount of expenses you paid in 2024 in the "Tax reductions and credits" of your statement.
Keep your expense documents 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 Service
By 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...)
Tax credit for expenditure on aid to persons (Article 200c(A))
List of equipment specially designed for the elderly or disabled (Article 18b)
FAQ
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Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
National Housing Agency (Anah)