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Income Tax - Hospitality Expenses of a Senior (deduction)

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

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

Personal situation

The person you are hosting must meet the following conditions:

  • She must be at least 75 in 2021
  • It must be permanently hosted with you
  • You must not have maintenance obligation towards her.
    So she can't be your mum or your dad for example. On the other hand, she may be a brother, sister, uncle, aunt or person who is not related to you.

Resource Conditions

The 2021 taxable income of the senior shall be less than or equal to:



Married or paced couple


The income to be taken into account is the income after deduction of the 10% 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 necessary for the life of the person.

The deduction shall be limited to €3,592 per person hosted in 2021.

Please note

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

If the person you are welcoming has an inclusive mobility card marked invalidity, the deduction of hospitality expenses cannot be combined with the increase in family allowance for disability.

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

You must include the amount of hospitality expenses and the number of people you receive on your return.

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

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration
Deadline to file your tax return online


Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm


Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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