French tax advice: can over 65s get money off tax bills?

In the July small business and tax advice column, a reader's question on money off tax bills for over 65s is answered.

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Reader question:

I turned 65 in 2019. Is it correct that I should get money off my income tax related to my age? Will it be applied automatically?

The answer:

Whether or not you can benefit from lower income tax related to age depends on the level of your income, but yes, this can play a role in benefiting from a reduction. Specifically, this concerns a deduction applied to your net taxable income and it is for people who were aged over 65 on December 31, 2019, or for certain disabled people.

The latter need to be on a work accident or military invalidity pension at a disability rate of at least 40%, or have the mobilité inclusion card for those with disability rated 80% or more. Disabled people may benefit from the first year in which they applied for their disability card, though if it later turns out it was not approved, then there could be extra balancing tax to pay. This over-65s/disabled people’s allowance is called an abattement spécial accordé aux personnes âgées et aux invalides.

More of your income tax questions answered: Buy Connexion's French Income Tax 2020 helpguide

The amount of the deduction is linked to your revenu net global, ie. overall net household taxable income, after all allowable expenses and deficits. If this is no more than €15,300 for your 2019 income, you are entitled to a deduction of €2,442, or €4,884 if both members of a couple qualify by age/disability. If the income is between €15,300 and €24,640, then the deduction is €1,221 (€2,442 where two people qualify).

If the household income is above these levels, there is no deduction allowance available. There is nothing specific to do to claim this. The tax office should work it out when they assess your declaration, though you may want to check your avis when it arrives at the end of the summer to see it was applied.

More reader tax questions answered: can spouses be tax residents of two different countries?

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This column is sponsored by Olaf Muscat Baron who is a Fellow of the Chartered Association of Accountants UK, a French expert comptable and an International tax advisor. He is the principal accountant of Fiscaly, an accountancy firm based in the Dordogne which serves individuals and businesses in or out of France. Please note that Fiscaly is only able to answer queries if retained on an advisory basis. See or call 09 81 09 00 15.