Income Tax - Elderly Hospitality Expenses (deduction)
Verified 17 April 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
€11,441.49
Married or former couple
€17,762.96
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.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 156 to 163xDeduction of taxable income from benefits in kind granted to a resident senior (section 156)
- Bofip-Taxes n°BOI-IR-BASE-20-30-20-10 relating to the deductibility of maintenance payments paid to relatives in the ascending line
- Bofip-Taxes n°BOI-IR-BASE-20-60-30 relating to miscellaneous deductions from total income
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- I declare my tax cuts and creditsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance