Income Tax - Elderly Hospitality Expenses (deduction)

Verified 10 April 2025 - 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

To benefit from a tax deduction, you must not have maintenance obligations to the person you are welcoming.

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.

The person you are hosting must also meet the following 4 conditions:

  • Be over 75 in 2024
  • Be permanently hosted in your home
  • Not to be eligible for maintenance
  • Have very limited resources.

Please note

The deduction is also available for the year in which the person arrives at the age of 75.

Conditions of resources

The taxable income 2024 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 €12,144.27.

Married or former couple

The income must not exceed €18,854.02.

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 €4,039 per person received in 2024.

If you are a married or a former couple, in which the two spouses are over 75 years of age, the deduction is limited to €8,079.

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 increase, if the person you are hosting has a mobility card inclusion marked invalidity.

You must specify the fee amount and the number of persons welcome to 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 do so justify.

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

Who can help me?

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    Tax Information Service

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