Income tax reduction for care home (EHPAD) accommodation converted into a tax credit
The 25% income tax reduction on dependency and accommodation costs for people living in specialised care facilities (Article 199 quindecies of the General Tax Code) is limited to expenses incurred until 31 December 2026. For expenses from 1 January 2027 to 31 December 2028 it becomes a 25% tax credit, capped at €10,000 of expenses per year and per resident. The text states that section I applies only to amounts deducted from tax due.
Measure originators
No official estimate found for this measure.
Measure impact
Residents of care homes for dependent people would receive 25% of their costs (up to €2,500 a year) for 2027 and 2028 expenses. The general rapporteur estimated the cost of this tax credit at about €700m during the debate.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 9 statements
« Nous ne parlons pas des plus riches, car ils bénéficient déjà de l’abattement et de la réduction d’impôt, mais justement de celles et ceux qui ne sont pas imposables et qui n’arrivent pas à vivre dignement »
Translation: We are not talking about the richest, because they already benefit from the allowance and the tax reduction, but precisely about those who are not taxable and who cannot live with dignity
15 October 2026Parliamentary debate · assemblee-nationale.fr« ET ÇA CONTINUE : UN CRÉDIT D'IMPÔT EHPAD. Ce matin, ils ont renoncé à 1,4 Md€ pour préserver un abattement. Et maintenant ils rajoutent 700 M€ de crédit. »
Translation: AND IT GOES ON: AN EHPAD TAX CREDIT. This morning they gave up €1.4bn to preserve an allowance. And now they are adding €700m of credit.
« C’est une mesure de justice et d’équité vis-à-vis de nos compatriotes modestes, voire très modestes, qui ne paient pas d’impôts : ce sont eux qui ont le plus de difficulté à assumer le coût de l’hébergement en Ehpad. »
Translation: It is a measure of justice and fairness towards our modest, even very modest, fellow citizens who do not pay taxes: they are the ones who find it hardest to bear the cost of nursing-home accommodation.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Je crains que ce crédit d’impôt, qui coûterait environ 700 millions d’euros, ne soit aspiré directement par certains Ehpad privés – tous ne jouent pas ce jeu, heureusement – qui adapteront leurs prix à la hausse. »
Translation: I fear that this tax credit, which would cost around 700 million euros, would be captured directly by some private nursing homes – not all play that game, fortunately – which will adjust their prices upwards.
15 October 2026Parliamentary debate · assemblee-nationale.fr« De plus, cette mesure existe déjà dans les faits pour les retraités les plus aisés, sous la forme d’une réduction d’impôt. La transformer en crédit d’impôt constitue donc une mesure d’équité. »
Translation: Moreover, this measure already exists in practice for the wealthiest retirees, in the form of a tax reduction. Turning it into a tax credit is therefore a matter of fairness.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Il ne vous a pas suffi de créer ce matin un trou de 1,4 milliard d’euros dans la caisse ; vous voulez y ajouter un trou de 700 millions en votant un crédit d’impôt. »
Translation: It was not enough for you to create a 1.4 billion euro hole in the coffers this morning; you want to add a 700 million hole by voting for a tax credit.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement vise à transformer la réduction d’impôt sur les dépenses pour accueil et hébergement en établissement spécialisé en crédit d’impôt. »
Translation: This amendment aims to turn the tax reduction on expenses for care and accommodation in a specialised facility into a tax credit.
10 October 2026Amendment · assemblee-nationale.fr« Cet amendement propose donc de transformer le dispositif actuel pour le faire passer d’une réduction d’impôts à un crédit d’impôts. »
Translation: This amendment therefore proposes turning the current scheme from a tax reduction into a tax credit.
9 October 2026Amendment · assemblee-nationale.fr« Le dispositif actuel présente donc une iniquité fiscale assez grave : seuls les retraités les plus aisés peuvent défiscaliser une partie de leur dépense d’EHPAD, quand les retraités les plus modestes doivent subvenir à la totalité des frais »
Translation: The current scheme therefore presents a fairly serious tax inequity: only the wealthiest retirees can deduct part of their nursing-home costs, while the most modest retirees must cover all the costs
8 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne