Deductions for helping relatives

Pensions alimentaires

You can obtain a deduction from taxable income for money you give to direct-line ancestors or descendants (parents, grandparents, children, or grandchildren) to help fund their essential living costs, where necessary. This is because, if you live in France, you have a legal obligation alimentaire (obligation to support them).

This deduction is available to residents of France who help people living abroad, but not to tax-paying non-residents unless they opt for their worldwide income to be taken into account (payments would then be factored into the calculation of their averaged-out tax rate). For pension alimentaire payments to qualify for a tax deduction in this case, the person should not be part of your tax household and should be in financial need and struggling to fund essentials. 

You may also declare certain sums you are obliged to pay to an ex-spouse which also fall under the general heading of ‘pensions alimentaires’. 

You cannot deduct money given to a friend or sibling, etc.

For disabled adult children that you help who are not attached to your household, the system is the same as for other needy children. The deductible amount has to be declared by the beneficiary in their own declaration: Boxes 1AO/1BO. Sums to be deducted for a pension alimentaire must be inserted in section 6 of the 2042. You will see there are boxes 6EL and 6EM for adult children. Box 6GU is for other people (parents, ex-spouses, etc.). You insert the amount of the payments and the person’s name and address. The tax office will work out how much can be deducted from your income and apply certain set ceilings.

You can also claim (box 6EV; on the 2042C if declaring on paper) a deduction for expenses incurred if a person aged over 75 lives with you but is not attached to your household and is not a parent or grandparent to whom you owe an obligation alimentaire. Their income must be modest (see below).

Parents or other elderly people in need

Financial help given to your parents or grandparents (or parents-in-law) can be deducted as long as it is considered an amount proportional to your income and responsibilities and the money is genuinely intended to cover basic needs. These could include retirement home fees, healthcare costs, utility bills, rent and clothing bills. The tax office could ask for proof.

As with children, if a hard-up parent lives with you – and is not attached to your tax household – it is possible to deduct a set €4,075 for their board and lodging, if you wish, without needing to retain proof of your expenses. If this is insufficient, you can deduct actual expenses if you retain proof of them.

If the parent/grandparent is aged 75 or over and lives with you then for these rules to apply, their own 2025 taxable income should not be more than €12,411 for a single person or €19,269 for married/pacsed couples.

The person who is supported declares the sums as described above for children (although under certain conditions payments received towards hospitalisation or accommodation in a nursing home may not need to be declared by the recipient).

In the case of other people aged 75 or more who live with you, a deduction for hosting them is possible if their income is within the limits noted above and they are not being helped via an obligation alimentaire. You can deduct actual expenses within a limit of €4,075. The person concerned does not have to declare anything in this case.

Help to parents is inserted in 2042, box 6GU (autres pensions alimentaires versées). It is also used for payments to an ex-spouse.

•  If you have a parent living with you who is registered disabled, then you can choose to attach them to your tax household. Usually you do not deduct a pension alimentaire in this case, however you may do so if you opt to renounce the extra family quotient part to which you are entitled.