Article 157 bis of the French General Tax Code grants taxpayers over 65 and certain people with disabilities an allowance on their taxable income. This measure has been renewed for the 2026 tax return covering 2025 income, but it does not apply uniformly: eligibility depends on age as of December 31 of the tax year, the household’s net global income and, in some cases, a recognised disability.
Understanding who qualifies—and, above all, what this allowance actually changes on a tax return—means untangling several conditions that may apply together or rule one another out, depending on the household’s composition.
2025 income or 2026 income: the date that matters for the tax allowance for seniors
A common source of confusion is the figures published each spring. The amounts associated with the 2026 tax return relate to income received in 2025. A taxpayer’s age is assessed as of December 31 of that year, not when they file their return.
For example, a taxpayer born in 1960 turned 65 by December 31, 2025, and may therefore qualify for the allowance on their income for that year. By contrast, someone born in 1961 will be only 64 on that date and will not qualify on the basis of age, even if they file in 2026 after already celebrating their 65th birthday.
This distinction between the year income is received and the year the return is filed also affects the income thresholds used in the calculation. The thresholds published by the tax authorities are indexed to the income year, not the filing year. A retiree whose income changes from one year to the next may move from one allowance tier to another, or lose eligibility altogether, even if their personal circumstances have not fundamentally changed.
For a full explanation of the eligibility criteria and detailed rates, the tax allowance for retirees over 65 is covered in a comprehensive guide, including the amounts that apply to each net global income tier.
Allowance on taxable income: a mechanism that is often misunderstood
The allowance provided for under Article 157 bis does not work like a tax credit. It does not directly reduce the amount of tax owed. Instead, it reduces the net global income subject to the progressive tax scale. In practice, the actual tax saving depends on the household’s marginal tax rate.
A household whose net global income remains below the tax threshold after the allowance will receive no additional tax benefit from the measure. The allowance may reduce taxable income without generating a refund. Conversely, a household in the 30% tax bracket will see a greater tax saving thanks to the progressive tax scale.
Two allowance levels based on net global income
The amount of the allowance varies according to the household’s net global income. The tax authorities distinguish between two income tiers:
- Below the first net global income threshold, the taxpayer receives the full allowance.
- Between the first threshold and a second limit, the allowance is reduced by half.
- Above the second limit, no allowance is granted, regardless of the taxpayer’s age.
For a couple filing jointly where both partners meet the age requirement, the allowance is doubled. This doubling applies only if each spouse or partner is over 65 as of December 31 of the year the income was received.
Disability and the allowance: eligibility with no age requirement
Article 157 bis is not limited to retirees over 65. Taxpayers who hold a mobility inclusion card marked “disability” are entitled to the same allowance, with no age requirement.
This aspect of the measure is often left out of tax guides for seniors. A 55-year-old taxpayer who holds a mobility inclusion card marked “disability” and whose net global income is below the thresholds has exactly the same entitlement to the allowance as a 70-year-old retiree.
Combining age and disability eligibility within a couple
For a household filing jointly, each partner’s circumstances are assessed separately. If one spouse is over 65 and the other holds a disability card, each is entitled to a separate allowance. The household can therefore claim two allowances even if only one partner meets the age requirement.
This rule creates a difference between couples where only one partner qualifies. A household consisting of a 67-year-old retiree and a 62-year-old spouse without a disability will receive only one allowance, whereas a couple of the same ages will receive two if the younger spouse has a disability.
Combining the seniors’ allowance with the 10% allowance on retirement pensions
The allowance under Article 157 bis can be combined with the standard 10% allowance automatically applied to retirement pensions. These two mechanisms come into play at different stages of the tax calculation.
The 10% allowance is first applied to the gross amount of the pensions to determine net income in that category. The seniors’ allowance is then applied to net global income—that is, after adding together all the household’s net income by category.
The order of these calculations has a direct impact. Net global income, which determines eligibility for the seniors’ allowance and its amount, is calculated after the 10% allowance has been applied to pensions. A retiree whose gross pension exceeds the threshold may therefore qualify for the seniors’ allowance once the 10% deduction has been made.
For retirees receiving both a basic pension and a supplementary pension, the 10% allowance applies to each. However, the total deduction is capped at a maximum set each year by the tax authorities, limiting the benefit for those with the highest pensions.
The seniors’ allowance itself is not capped: it is a fixed amount based on the income tier. However, it no longer applies once net global income exceeds the upper threshold. Combining the two measures therefore mainly benefits households whose pension income falls within an intermediate range: high enough to be taxable, but not high enough to exceed the limits set out in Article 157 bis.
