Income Tax - Dependency Expenses (tax reduction)
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
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).
To benefit from the tax reduction, you must be welcomed into a Ehpad: titleContent or a 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 regardless of your age.
The tax cut takes into account expenses related to addiction and accommodation.
It shall be based on the expenditure actually incurred. 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.
Online Declaration
You must use the following online service:
2023 Online Income Tax Return 2022
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.
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
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
Paper Declaration
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 fees in Hospitality expenses in an institution for dependent persons in the following form:
2023 Income Tax Return 2022 - Tax Reductions and Tax Credits
Keep the proof for 3 years in case of request from the administration.
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
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
A deposit of 60% is paid to you in january, based on the amount of the tax reduction collected 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 2022 expenses, a deposit of 60% the tax reduction is paid to you in January 2023, based on the amount of the tax reduction collected in 2022.
The balance is paid to you in the summer of 2023, based on your actual expenses.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy 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...)
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Online Income Tax Return 2022
Online service
- 2023 Income Tax Return 2022 - Tax Reductions and Tax Credits
Form
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Home-based Employee Employment Tax CreditService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- Income tax: Do you have to report the APA?National Solidarity Fund for Autonomy (CNSA)