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Income tax - Dependency (tax reduction)

Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)

You can benefit from a tax reduction if you live in a residential care facility for elderly dependents (Ehpad) or a long-term care facility (ex-USLD).

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

You must also be domiciled in France.

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

  FYI : you get that tax reduction regardless of your age.

The tax reduction includes expenses related to dependency and accommodation.

It is based on the actual expenses incurred. Aid and allowances related to dependency or accommodation must be deducted. For example:

The tax reduction is 25% expenditure incurred, up to 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:

2022 Online 2021 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.