Income tax - Hospitality expenses related to dependency (tax reduction)

To benefit from the tax reduction, you must be hosted in an establishment, Ehpad: titleContent or long-term care facility.

You must also be tax domiciled in France.

The healthcare establishment must be in France or in another Member State of the European Economic Area (except Liechtenstein).

The tax reduction takes into account the expenses related to addiction and accommodation.

It's based on spending actually supported.

Aid and allowances related to dependency or accommodation must be deducted.

For example, the following aid:

• Personalized Autonomy Allowance (Apa)
• Department Social Assistance
• Housing allowance.

The tax reduction is 25% expenditure incurred, within an annual limit of €10,000 per person accommodated.

The maximum tax reduction is therefore €2,500 per person accommodated.

You must use the following online service:

2025 online 2024 income tax return (Individual section)

You must indicate in your return the amount of dependency expenses and accommodation expenses paid per person accommodated, after deducting any amount of aid received.

Indicate these charges in the Tax reductions - Tax credits of the online declaration, under Hospitality expenses in an institution for dependent persons.

Keep the supporting documents for 3 years if requested by the administration.

The 2025 return of 2024 income is complete.

The 2026 2025 income tax return will begin in April 2026.

The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.

A deposit from 60% is paid to you in January, based on the amount of the tax reduction received in the previous year.

The balance is paid to you in the summer, based on your actual spending.

If you receive an overpayment in January, you will have to repay the overpayment in September.