Good news on tax for (some) over 65s in France

This relief also applies to some disabled people, whatever their age

Couples can benefit from a double reduction if both qualify
Richard Henshell
Published Modified

Individuals and couples aged over 65 benefit from a deduction against their taxable income if their revenue is below a certain threshold - and the level for this has increased for 2023 income declared in spring 2024.

The reduction, called the Abattement spécial accordé aux personnes âgées et aux invalides, is applied to both individuals and couples residing in France aged 65 or older on January 1 based on their household income for the previous year. It does not apply to non-residents, even if they have some French-taxable income.

Couples can benefit from a double deduction on condition that they both qualify.

The deduction also applies to some disabled people, whatever their age, including those with a Carte mobilité inclusion - 'invalidité', and war pensioners.

People who receive an invalidity pension due to a work-related accident also qualify if their invalidity is 40% or more.

The revenue thresholds for people aged 65 on December 31, 2023 are:

  • €17,200 to qualify for a €2,746 deduction applied to your taxable income
  • €27,670 to qualify for a €1,373 deduction applied to your taxable income

Each year, the thresholds to qualify for this reduction, and the amount of the reduction itself, are adjusted in line with the thresholds for income tax, which increased by 4.8% in 2024.

Due to the 4.8% increases, some people who did not qualify last year are likely to benefit this time from a reduction in tax, and some will come out of having to pay any income tax at all.

How is this reduction applied?

The tax authorities will apply this reduction automatically to your taxable income based on your tax declaration in spring 2024.

They will take the information you provide about the composition of your household into account to check if you are eligible.

If it was applied you should see it as part of the breakdown of calculations on page 2 of your avis d'impôt tax statement later this year.

If it was not applied, and you think you are eligible, send a private message on the tax website to find out why.

Read more:

Can I check if I have received age relief on French property tax?

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