Income Tax - Hospitality Expenses Related to Dependency (Tax Cut)

Verified 17 April 2024 - Directorate for Legal and Administrative Information (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). 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 is based on the expenditure actually incurred.

Aid and allowances related to dependency or accommodation must be deducted. For example, the following aids:

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 2023

You must include in your return the amount of dependency and accommodation expenses paid per person hosted, after possible deduction of the amount of 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 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing your tax return

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 23, 2024 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, May 30, 2024 at 11:59 pm

55 to 974/976

Thursday, June 6, 2024 at 11:59 pm

Non-residents

Thursday, May 23, 2024 at 11:59 pm

2024 Online Income Tax Return 2023

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 2023 expenses, a deposit of 60% the tax reduction is paid to you in January 2024, based on the amount of the tax reduction you received in 2023 (for your 2022 expenses).

The balance is paid to you in the summer of 2024, based on your 2023 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...)