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

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).

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:

2025 Online Income Tax Return for 2024 (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 2025 income tax return for 2024 is complete.

The 2026 tax return for 2025 will begin in April 2026.

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.