After a long working life, easing your tax burden is only fair. Yet many retirees have never heard of a simple, automatic scheme: the tax allowance for people over 65. It lowers the base used to calculate your income tax, so you pay less. Here is everything you need to know for 2026, without the jargon.

Who is eligible?

Two main situations:

You were over 65 on 31 December 2025 (for a couple, only one spouse needs to meet the age condition).

You have a recognised disability, whatever your age (inclusion mobility card, military pension, or work-related accident with a rate of 40% or more).

Subject to income conditions (overall net income):

Below €17,667 → maximum benefit

Between €17,667 and €28,423 → benefit halved

Above that → no senior allowance

For a couple, both spouses’ incomes are added together.

What amounts apply in 2026?

Single person:

Income below €17,667 → €2,820 deducted

Income between €17,667 and €28,423 → €1,411 deducted

Couple (both spouses eligible):

Income below €17,667 → €5,640 deducted

Income between €17,667 and €28,423 → €2,822 deducted

If only one spouse is eligible → a single allowance applies (€2,820 or €1,411).

Another benefit you can combine: the 10% pension allowance

Every retiree automatically receives a 10% allowance on their pension (between €454 and €4,439 per household in 2026).

The tax authorities apply the 10% first, then the senior allowance. A quick example:

You live alone with a pension of €16,000: → after the 10% allowance = €14,400 → minus €2,820 (senior allowance) = only €11,580 is taxable. You may well end up paying no tax at all.

Want to go further?

Home help: 50% tax credit (capped at €12,000 per year).

EHPAD (French nursing home) or senior residence: 25% reduction on dependency costs (up to €2,500 per year).

Property tax: possible exemption from age 75, subject to income conditions.

Nothing to do, but one thing to check

The senior allowance is automatic (the tax office already knows your age). You simply declare your income as usual. Just check on your tax notice that the deduction has indeed been applied.

In a few minutes of reading, you now have everything you need to protect your purchasing power in 2026.

Take care of yourself and of your budget, retirement deserves that peace of mind.