Introduction
Everything you need to know about the tax relief for employing a domestic worker
Do you employ someone to work in your home?
Your expenses may entitle you to a tax credit. Under what conditions can you benefit from it? Which activities are eligible? What is the amount of this tax advantage? We explain.
What changes in 2026?
New information must be reported this year for individuals employing someone at home.
When completing your online tax return, you must select from the different types of expenses in the dropdown menu those that apply to you and provide details (amount and recipient).
From the 2025 income tax return onwards, you must also specify:
- the type of service provider: in-home employee, association, company, or public/private organization,
- how the service is provided: direct employment, intermediary (agency), provision of staff, or service provider.
Updates
This is the key moment of the tax year. The 2026 tax campaign begins this Thursday with the opening of the 2025 income tax return service and includes several changes.
Each taxpayer has a secure account on the impots.gouv.fr website.
In 2025, nearly 90% of households filed their income online.
2026 tax return schedule
- April 9: opening of the online filing service
- May 19: deadline for paper returns
- May 21, May 28, and June 4: deadlines for online filing
Who can benefit from the tax credit?
You can benefit from the tax credit if you incur expenses for personal services.
The employee must work:
- in your primary or secondary residence,
- or in the home of an elderly relative receiving APA.
You must be a tax resident in France.
Note: You cannot benefit if the employee is part of your household.
Which activities are eligible?
- childcare at home,
- tutoring,
- meal preparation,
- assistance to elderly people,
- assistance to people with disabilities,
- cleaning and household chores,
- gardening,
- handyman work,
- IT assistance,
Which payments are eligible?
- direct payment,
- payment to an organization,
- payment to a non-profit.
What is the amount of the tax credit?
The tax credit equals 50% of expenses.
€12,000 cap (increased by €1,500):
- per child,
- per person over 65.
Maximum €15,000 (up to €18,000 in some cases).
€20,000 cap
- disability ≥ 80%
- disability pension
Specific limits
- €500 handyman
- €3,000 IT
- €5,000 gardening
Immediate tax credit advance
Since January 2022, you can receive the tax benefit immediately.
How to declare?
Declare in box 7DB.
- enter amounts,
- check information,
- specify service.
Supporting documents
- wages and contributions,
- invoices,
- certificates.
You must keep documents and provide them if requested.
Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com
