Income Tax - Hospitality Expenses of a Senior (Deduction)

Verified 15 April 2026 - Public Service / (Prime Minister)

If you house certain people over the age of 75, you can deduct from your income, under certain conditions, an amount representative of the expenses you make for them (food, housing...).) We tell you what you need to know.

Personal situation

To benefit from a tax deduction, you must not have of maintenance obligation to the person you welcome.

So she can't be your mother or father, for example.

However, they may be a brother, sister, uncle, aunt, or unrelated person.

The person you welcome must also meet the following 4 conditions:

  • Be over 75 in 2025
  • Be permanently hosted at home
  • Not being able to receive maintenance
  • Have very limited resources.

Please note

The deduction is also granted for the year in which the host person reaches the age of 75.

Resource Conditions

The taxable income 2025 of the elderly person must be less than or equal to:

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Single person

The income must not exceed €12,411.44.

Married or entered into a civil partnership couple

The income must not exceed €19,268.80.

The income to be taken into account is income after deduction of the reduction of 10% for pensions and pensions and the old age allowance.

You can deduct benefits in kind for their actual amount.

It covers food, shelter and everything that is necessary for the life of the person.

The deduction is limited to €4,075 per person hosted in 2025.

If you have a married or entered into a civil partnership couple, in which both are over 75, the deduction is limited to €8,151.

Please note

The elderly person you are welcoming does not have to declare that amount on his own tax return.

The deduction of hospitality expenses cannot be cumulated with the increase in the family disability quotient, if the person you are hosting has a mobility card inclusion marked with invalidity.

You must indicate the fee amount reception and the number of persons welcomed on your statement.

You must be able to prove the reality of the reception of the person concerned at your home, because the tax administration may ask you to justify.

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

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