Income Tax - Hospitality Expenses Related to Dependency (Tax Cut)
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.
You can benefit from a tax reduction if you live in a care facility for dependent seniors (Ehpad: titleContent) or a long-term care facility (ex-USLD: titleContent). We'll tell you what you need to know.
To benefit from the tax reduction, you must be hosted in an establishment, Ehpad: titleContent or long-term care facility.
You must also be resident for tax purposes in France.
The healthcare establishment must be in France or in another Member State of the European Economic Area (except Liechtenstein).
FYI
You benefit from this tax cut whatever your age.
The tax reduction takes into account the expenses related to addiction and accommodation.
It's based on expenditures actually supported.
Aid and allowances related to dependency or accommodation must be deducted.
For example, the following aids:
- Custom Battery Allowance (Apa)
- Department social assistance
- Accommodation allowance.
The tax reduction is 25% of the expenditure incurred, within an annual limit of €10,000 per person hosted.
The maximum tax reduction is therefore €2,500 per person hosted.
You must use the following online service:
2024 Online Income Tax Return for 2023 (Special Space)
You must indicate in your return the amount of dependency expenses and accommodation expenses paid per person accommodated, after deduction of any aid received.
Enter these charges in the game Tax reductions - Tax credits of the online declaration, under Hospitality expenses in an institution for dependent persons.
Keep the proof for 3 years in case of request from the administration.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
A deposit of 60% is paid to you in January, based on the amount of the tax reduction received in the previous year.
The balance is paid to you in the summer, based on your actual expenses.
If you receive too large a deposit in January, you will have to repay the overpayment in September.
Example :
For your 2024 expenses, a deposit of 60% the tax reduction is paid to you in January 2025, based on the amount of the tax reduction you received in 2024 (for your 2023 expenses).
The balance is paid to you in the summer of 2025, based on your 2024 actual spending.
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...)
FAQ
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
National Solidarity Fund for Autonomy (CNSA)