Income Tax - Elderly Hospitality Expenses (deduction)

Verified 17 April 2024 - Directorate for Legal and Administrative Information (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...). We'll tell you what you need to know.

Personal situation

The person you are welcoming must complete the 3 following conditions :

  • She must be at least 75 in 2023
  • 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

Taxable income 2023 of the elderly person must be less than or equal to the following amounts:

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Single person

The income must not exceed €11,533.02.

Married or former couple

The income must not exceed €17,905.06.

The income to be taken into account is 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 €3,968 per person received in 2023.

Please note

the elderly person you are welcoming does not have to declare that's on their own tax return.

The deduction of hospitality expenses cannot be combined with the family disability quotient increaseif the person you are hosting has a mobility card inclusion marked invalidity.

You must specify the amount of hospitality expenses and the number of persons received on your statement.

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.

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