Individual French taxpayer: did you know that you can get help with your household work and reduce your French tax bill.
If you’re a French resident for tax purposes, you can reduce your French tax bill if you hire someone to help with household work in France.
AMOUNT OF THE TAX BREAK
The amount of the tax break is as follows:
- EUR500 per year per household if you use the service of a handyman.
- EUR3,000 per year and per household if you get IT support or internet service support at home.
- EUR5,000 per year and per household if you employee a gardener. For housekeeping work, the tax break is 50% of the cost of employing the household worker up to;
- EUR12,000 per year per household for housekeeping work;
- EUR15,000 for housekeeping work, if you have dependent children, or if you or a member of your household is 65 years old as of December 31, etc.
- EUR20,000 for housekeeping work, if a member of your household is disable and or receive the French social security disability benefits.
Eligibility to the tax break
To be eligible, the service must be provided at your principal residence or at your vacation home or at your parents’ home. In the latter case, your parents must qualify for the allocation personnalisée d’autonomie (APA) for you to be eligible for the tax credit.
You may qualify for the tax break regardless of whether you’re a w-2 employee, self-employee, unemployed or retired.
Eligible services
Services that are eligible for the tax credit include:
- Home maintenance and housework.
- Minor gardening work including clearing work.
- Small do-it-yourself work called “all-hands man”.
- Babysitting.
- Home school support or home tutoring.
- Home meal preparation including shopping.
- Home meal delivery services rendered as part of a home service package.
- Home collection and delivery of ironed linen service rendered as part of a home service package.
- Assistance to the elderly or to special need people at their home. Acts of treatment akin to medical treatment do not qualify.
- Assistance for the disables including sign language translator, technicien de l’écrit or a “Codeur Langage Parlé Complété”.
- Nursing except for medical treatments
- Mobility assistance service provided as part of a home service package.
- Driving the vehicle of a person with disability from their home to their workplace, their place of vacation or to take care of administrative matters. This car driving service must be offered as part of a home service package.
- Support for children or the elderly or disabled when they go for a walk, are traveling or in their everyday life acts. This support service must be provided as part of a full home service package.
- Home shopping delivery provided as part of a full home service package.
- Remote assistance and video assistance of elderly people, disabled, or special need people.
- Home computer and internet support.
- Service animals care and walking except for veterinary care and grooming.
- At home beauty care service for special need people.
- Temporary maintenance, upkeep, and vigilance at home, at your principal residence or at your vacation home.
- Administrative assistance at home.
- Any activities that contribute directly and exclusively to the coordination of and the delivery of eligible services.
Note:
- Family member providing the service: you’re not eligible for the tax break if the w-2 employee providing the service is a member of your household.
- Severance payments: severance payments are excluded from eligible expenses.
Eligible expenses
Eligible expenses includes the amount that you paid certain individuals and organizations less social security benefits that you received. This includes:
- A w-2 employee directly who provide the services.
- A company, a non-profit organization or public or private organizations that provide these services.
- A non-profit organization that is approved to provide social support services or that contracted with the French social security administration.
Recordkeeping
You must keep payroll records, the annual certificate that the URSSAF or the MSA, the nonprofit or the company that provided the services issued to you.
The personal service industry includes services provided at home to:
> Facilitate a balance between family life and professional life.
> Delegate certain day-to-day activities.
> Support and to help support your loved ones: your children, your elderly or disabled relatives or any other person with special needs for the time being.
As of January 1, 2023, the industry includes about 54,783 companies, 6,226 nonprofit organizations and 1,245 public agencies. Millions of employees help millions of French households solve their problems.