Income Tax - Support payments to a parent or grandparent (deduction)
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You pay support to a ascendant who needs your help? You can deduct the pension from your income, under certain conditions. This pension may be paid directly or may cover certain expenses (e.g. medical expenses or nursing home expenses).
You can deduct from your income maintenance if it fulfills the following 3 conditions:
- Intended for ascendant in need, to which you have a maintenance obligation
- Limited to cover your parent's basic needs (food, housing, health...)
- Proportionate to your resources, taking into account your expenses
Affected relatives in the ascending line are:
- Your father and mother
- Your grandparents
- Your in-laws
you cannot deduct child support if you are in receipt of tax reduction for the employment of an employee at home of your ascendancy.
You can pay support in several forms:
- Cash (checks, bank transfer...)
- By paying instead of your parent various expenses (medical expenses, nursing home expenses...)
- By hosting your parent or providing him/her with accommodation
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If the conditions are met, you can deduct maintenance provided you can justify your payments (bank statements...) and the reality of the expenses incurred (invoices...).
The amount is not limited.
You pay €400 per month to your mother in need.
Maintenance is therefore €4,800 for one year.
This amount will be deducted from your total income by the tax department.
Ascendant hosted at your home
If the conditions are met, you can deduct a lump sum of €3,786.
If your ascendant at the age of 75, the conditions of the lump-sum deduction are considered to be fulfilled when its resources do not exceed the following ceilings (2022 income):
Married or former couple
You must indicate the amount of pensions to be deducted on your return.
Supporting documents must be kept in case of request from the tax authorities.
Your ascendant must to declare in income the pension you pay him. They have to report the amount you deduct from your income.
However, if his resources are very low, he does not have to declare the amount you pay directly to a retirement home or hospital to pay his living expenses. That's the case if he touches Solidarity allowance for the elderly (Aspa).
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Who can help me?
Find who can answer your questions in your region
- General Tax Code: Articles 156 to 163xTax arrangements for maintenance payments (Article 156)
- Civil Code: Articles 203 to 211Maintenance obligations (Articles 205 and 206)
- Bofip-Taxes n°BOI-IR-BASE-20-30-20-10 relating to the deductibility of maintenance payments paid to relatives in the ascending line
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income tax - Support payments received by a parent or grandparentService-Public.fr
- Maintenance obligation related to marriage: spouse, in-laws....Service-Public.fr
- Taxation of maintenance paymentsMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance