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How can I claim my French income tax deduction for over-65-year-olds?

We explain the criteria for this system and how much can be deducted

If you are over 65, certain income deductions may leave you with less tax to pay Pic: - Yuri A / Shutterstock

Reader Question: I have just turned 65 and understand that it means I get a deduction in my annual French tax bill. How do I claim this?

You are correct that people aged 65 or more can qualify for a specific system to lower their income tax. It is actually a deduction of part of their taxable income, as opposed to a deduction off the final bill, though it has the same final effect of paying less tax.
This is called the abattement spécial accordé aux personnes âges et aux invalides and is for people over the age of 65 and holders of a disabled person’s card but dependent on the level of their income.

The amount of the deduction and the income threshold required to obtain it are adjusted each year.

The first thing to establish is how recently you turned 65.

The deduction applies to people over 65 at the end of the relevant tax year, i.e, to benefit from the tax deduction in your declaration of 2022 income in 2023, you have to have been 65 or over on December 31, 2022.

The deduction applies to your overall taxable net income, not including a few kinds of income such as property capital gains or income from French tax-free savings accounts.

The updated tax bracket levels for 2022 income are as follows:

  • If your net income is up to €16,410, then the deduction is up to €2,620 (assuming you are declaring at least this amount of taxable income).
  • If your net income is between €16,410 and €26,400, the deduction reaches up to €1,310.
  • If income is over €26,400, then you are not eligible.

As the deductions look at overall household income, these two amounts may be doubled (up to €5,240 and €2,620 respectively) if both members of the household qualify.

If you are eligible there is nothing you need to do to claim this; the deduction is automatically applied by the tax authorities. 

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