In short. A home-support tax-credit claim needs the eligible services, customer conditions, expense ceilings and annual certificate requirements.
Definition: As of October 2026, France's personal-services tax credit covers 50% of eligible expenses actually borne by a household, subject to annual ceilings. A home-support company's claim needs to identify the eligible services, customer conditions and annual tax certificate supporting that benefit.
Key facts
- The DGE's personal-services tax guidance applies the rate after deduction of financial assistance, including dependency and disability support.
- The DGE's activity guidance requires a personal-services declaration for organisations seeking the scheme's tax advantages.
- The tax authority's eligibility guidance generally requires French tax residence and services at a residence in France.
- The DGE's provider obligations require an annual tax certificate before 31 March of the following year.
Which services does the claim cover?
The DGE's activity list includes household cleaning and meal preparation at home. Meal preparation includes time spent shopping, while the food purchases themselves fall outside the tax-credit expenses. Routine household maintenance excludes specialist work such as sanding and varnishing floors or cleaning exterior walls.
The same guidance makes a personal-services declaration necessary for the tax advantages and identifies additional approval or authorisation requirements for certain activities serving vulnerable people. An advertised claim therefore needs to identify the actual eligible activity and the provider's declaration status.
Which customer and spending conditions matter?
The tax authority's scope guidance allows a main or second residence, including a rented home. It imposes no general condition concerning age, income or employment status. Where expenses concern a parent's home, the parent must meet the conditions for the personalised autonomy allowance, known as APA, and the payer must forgo the maintenance-payment deduction for that same parent.
The authority's calculation guidance sets the standard annual eligible-expense ceiling at €12,000 per tax household, with increases in specified circumstances. The ceiling reaches €20,000 where the specified disability conditions apply. Separate annual expense limits apply to gardening (€5,000), home computer assistance (€3,000) and minor handyman work (€500). Financial assistance funding the service reduces the expenses used to calculate the credit.
When do services outside the home qualify?
For taxation of 2026 income, the DGE's tax guidance describes a bundle condition for services provided from or to the home and remote assistance. The customer must receive home services from the same provider. Annual expenditure including tax on the relevant outside services must be no greater than expenditure on eligible services at home from that provider.
The tax authority's scope guidance includes grocery delivery and accompaniment outside the home among the services subject to this condition. It provides an exception for meal delivery and qualifying remote assistance supplied to people needing personal assistance at home or mobility assistance to remain at home.
What must the annual certificate contain?
An attestation fiscale annuelle is the provider's annual tax certificate for the customer's service expenditure. The DGE's certificate requirements specify delivery before 31 March following the payment year. The tax authority's certificate guidance also requires the provider's identification number. A checklist matching these requirements is:
Provider name and address:
Provider identification number:
Declaration registration number and date:
Customer name and address:
Debited account number, where applicable:
Worker name and identifier:
Intervention dates and durations:
Amount actually paid:
The same guidance permits a monthly grouping of interventions for daily or periodic services. Customers paying with prefinanced CESU service vouchers must identify the portion they personally finance when filing their annual tax return.
Related terms
- Which home-cleaning tasks fall within French personal services?
- Which handyman jobs fall within French personal services?
- When can a meal-delivery company claim French personal-services status?
FAQ
Can you benefit if you owe no income tax?
Yes. The DGE's tax guidance states that the tax authority refunds the excess credit, or the entire credit where no income tax is due.
Does the claim mean you pay half the invoice immediately?
The DGE describes Avance immédiate as an optional service managed by Urssaf that applies the benefit during payment. Its guidance excludes activities for vulnerable customers receiving third-party APA or disability-compensation funding from that service.
Must you keep the annual certificate?
Yes. The same DGE guidance identifies it as supporting evidence to retain for a tax audit.
Sources
- DGE, "Services à la personne : les avantages fiscaux et sociaux et les aides pour les particuliers", updated 8 October 2026
- DGE, "Les 26 activités de services à la personne", updated 21 September 2026
- DGFiP, "BOI-IR-RICI-150-10: Champ d’application", 12 August 2026
- DGFiP, "BOI-IR-RICI-150-20: Modalités d’application et cas de remise en cause", 12 August 2026
- DGE, "Les obligations réglementaires des organismes de services à la personne", updated 8 October 2026
Check how a page reads to answer engines. Open the GEO score analyzer