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Income Tax - Elderly Hospitality Expenses (deduction)

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

If you are accommodating some people over 75, you can deduct from your income, subject to conditions, a sum representative of the expenses you make for them (food, housing...).

Personal situation

The person you are welcoming must meet the following conditions:

  • She must be at least 75 in 2022
  • It must be permanently hosted in your home
  • You must not have maintenance obligations to her.
    So she can't be your mother or father, for example. On the other hand, it can be a brother, sister, uncle, aunt or someone unrelated to you.

Conditions of resources

The 2022 taxable income of the senior must be less than or equal to:

Single person


Married or former couple


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

You can deduct benefits in kind for their actual amount.

It covers food, shelter and everything that is necessary for the person's life.

The deduction is limited to €3,786 per person received in 2022.

Please note

the senior you're welcoming doesn't have to report that on their own tax return.

If the person you are greeting has a mobility inclusion card marked invalidity, the deduction of hospitality expenses may not be combined with the family disability quotient increase.

You must indicate the amount of the hospitality expenses and the number of people welcomed on your return.

You must be able to prove the reality of the reception of the person concerned at your home, as the tax administration may ask you to justify it.

To complete your tax return, you can consult the explanatory note, and the practical income tax brochure.

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.

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