Table-summary of the personal minimum, by descendants, by ascendants and by disability
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Taxpayer tax-free threshold |
5,550 euros per year, in general. + 1,150 euros per year, if you are over 65 years old. + 1,400 euros per year, if you are over 75 years old. |
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Disability of the taxpayer : 3,000 euros annually, for the taxpayer's disability equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility. |
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Allowance for descendants |
2,400 euros per year for the 1st. 2,700 euros per year for 2. 4,000 euros per year for 3. 4,500 euros annually for the 4th and following. + 2,800 euros annually, per descendant under three years of age. (*) In case of death of the descendant 2,400 euros. |
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Offspring's disability : 3,000 euros annually, for the taxpayer's disability equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility. |
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Tax-free threshold for ascendants |
1,150 euros per year for each ascendant + 1,400 euros per year, if you are over 75 years old. (*) In the event of the death of the ascendant, 1,150 euros. |
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Disability of the ascendant: 3,000 euros annually, for a disability of the ascendant equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility. |