In short. Online tutoring falls outside French home personal services because the home-tuition category excludes distance teaching.
Definition: No. French personal services, or services à la personne (SAP), include home tuition and exclude distance lessons. A pupil taking an online lesson at home remains outside this category.
Key facts
- As of 17 October 2026, the DGE's activity list requires a physically present tutor for home school support and excludes collective school support.
- The DGE's SAP FAQ places school support within the declaration regime, whatever the public concerned.
- The tax administration's home-employment guidance lists school support among eligible activities and describes a tax credit subject to expenditure limits.
What counts as tuition at home?
The DGE's activity list describes school support as teaching based on school programmes, delivered at the individual's home by a physically present tutor. It excludes correspondence, Internet and electronic-support distance tuition. Collective school support is excluded even inside a private home.
What can an agency claim on its website?
Applied to a tutoring website, those criteria mean that any SAP home-tuition description must concern lessons delivered with the tutor physically present.
The DGE's FAQ on declarations explains that an enterprise needs a declaration issued by the state services for its customers to benefit from the SAP tax credit. Applications use NOVA, the administration's application for SAP procedures. A SIREN business identification number is required at the first stage of the application.
The same FAQ distinguishes school support, which falls under declaration, from activities requiring an agrément, a separate approval procedure. A declaration concerns the eligible SAP activity; it supplies no basis for extending the home-tuition description to distance teaching.
What belongs beside a tax-credit claim?
The tax administration describes the credit as 50% of expenditure actually borne, within an annual expenditure limit of €12,000 that can be increased under specified conditions. Its guidance covers services delivered at a main or secondary residence in France, whether owned or rented.
For customers using a service provider, the same guidance lists the annual certificate drawn up by the association or company among the supporting documents to produce on request. An agency's price presentation therefore needs to distinguish its lesson price from the conditional tax advantage.
Related terms
- Which home-cleaning tasks fall within French personal services?
- Which gardening services fall within the French personal-services scheme?
- What conditions belong beside a home-support company's tax-credit claim?
FAQ
Does my pupil being at home make a video lesson eligible?
No. The DGE's home-tuition criteria require the tutor's physical presence for school support and expressly exclude distance teaching.
Can I include textbooks in the eligible expense?
The same list excludes purchases of materials, including school textbooks, from the SAP tax credit. Those costs remain entirely payable by the individual.
Sources
- DGE, "Les 26 activités de services à la personne", updated 21 September 2026
- DGE, "Foire aux questions sur les services à la personne", updated 10 April 2026
- DGFiP, "Emploi à domicile", updated 7 April 2026
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