Summary table of the personal minimum, by descendants, by ascendants and by disability

• 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.

Disability of the taxpayer :

• 3,000 euros per year, if the degree of disability is 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 or a degree of disability equal to or greater than 65%.

• 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 descendant under three years of age.

(*) In the event of the death of the descendant 2,400 euros.

Disability of descendant :

• 3,000 euros per year, if the degree of disability is 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 or a degree of disability equal to or greater than 65%.

• 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.

Disability of the ascendant:

• 3,000 euros per year, if the degree of disability is 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 or a degree of disability equal to or greater than 65%.