Summary table 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 per year, for a taxpayer with a disability of 33% or more. 9,000 euros per year, if the degree of disability is equal to or greater than 65%. + 3,000 euros per year, if you need help from third parties or have reduced mobility. |
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Allowance for descendants |
2,400 euros per year for the 1st. 2,700 euros per year for the 2nd. 4,000 euros per year for the 3rd. 4,500 euros per year for the 4th and subsequent years. + 2,800 euros per year, per child under three years of age. (*) In the event of the death of the descendant 2,400 euros. |
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Disability of descendant : 3,000 euros per year, for a taxpayer with a disability of 33% or more. 9,000 euros per year, if the degree of disability is equal to or greater than 65%. + 3,000 euros per year, if you need help from third parties or have 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 per year, for a disability of the ascendant equal to or greater than 33%. 9,000 euros per year, if the degree of disability is equal to or greater than 65%. + 3,000 euros per year, if you need help from third parties or have reduced mobility. |