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Income tax - Dependency (tax reduction)

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

You can benefit from an income tax reduction if you live in a residential care facility for dependent seniors (Ehpad) or long-term care facilities (ex-USLD).

To receive the tax credit, you must be welcomed into a Ehpad or a long-term care facility.

You must also domiciled in France.

The care establishment must be in France or another Member State of European Economic Area (except Liechtenstein).

  FYI : you get this discount regardless of your age.

The reduction is based on the expenses incurred, i.e. after deduction of the aid and allowances related to dependency or accommodation. For example: custom allocation for autonomy (apa) or department welfare.

The tax reduction is equal to 25% within an annual limit of €10 000 per person hosted.

The maximum tax reduction is therefore €4,500 per person hosted.

Online Declaration

You must use the following online service:

2021 Online 2020 Income Statement

Ministry of Finance

You must include in your return the amount of dependency expenses and lodging expenses paid per person hosted, after deducting the amount of aid received.

Enter these fees in the Tax Reductions - Tax Credits of the online declaration, under Hospitality expenses in an institution for dependants.

Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

You must include in your return the amount of dependency expenses and lodging expenses paid per person hosted, after deducting the amount of aid received.

Enter these fees in Hospitality expenses in an institution for dependants in the following form:

2021 Income Tax Return 2020: tax reductions and tax credits

Cerfa n° 15637 - Ministry of Finance
Other number : 2042-RICI

Keep supporting documents for 3 years if requested by the administration.