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Income Tax - Hospitality Expenses of a Senior (deduction)

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

You can deduct from your income, under certain conditions, a sum that is representative of the benefits in kind you give to certain people over the age of 75 who live in your home.

Personal situation

The person you are hosting must meet several conditions.

  • She must be at least 75 in 2019
  • It must be permanently housed in your home
  • You must not have maintenance obligation to her.
    So she can't be your child, your mother or your father for example. On the other hand, she may be a brother, sister, uncle, aunt or someone not related to you.

Resource Conditions

The 2019 taxable income of the senior must be less than or equal to the following amounts:



Married couple, one of whom is at least 75 years old


The income to be taken into account is the income after deduction of the allowance of 10% for pensions and pensions and the allowance for the elderly.

You can deduct benefits in kind for their actual amount up to an annual limit of €3,535 per person hosted in 2019.

  Please note : the senior you are receiving does not have to report this amount on their own tax return.

If the person you are hosting has a mobility card with the invalidity, the deduction of benefits in kind cannot be combined with the increase in the family disability quotient.

To complete your tax return, you can consult the explanatory noteand practical brochure on income tax ..

You must include the amount of hospitality expenses and the number of persons welcomed on your return.

You must be able to prove the reality of the person's reception at your home because the tax authorities can ask you to justify it.