Cutting your tax with credits and reductions
What separates a credit, refunded even with no tax, from a reduction that evaporates; the childcare ceiling counted per child and applied before the rate; and the two gift rates with their 20 %-of-income limit. Three modules on a household obtaining 5 064 €. All the prose is free to read; the case study and quizzes are sold.
Foundational3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Reducing my income tax· Step 1 of 7· Next step: Home employment tax credit calculator
This content is part of the path: Employing someone at home· Step 1 of 4· Next step: Cost of a home employee calculator (Cesu)
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell a tax credit from a tax reduction by what happens when tax is nil.
- Remember the rate and ceiling of the credit for employing domestic help.
- Place the ceiling increases and the sub-ceilings by kind of service.
- Understand the 60 % advance paid in January.
- Cost the real advantage of spending on personal services.
- Remember the rate, the per-child ceiling and the age limit of the scheme.
- Apply the rule specific to shared custody.
- Tell childcare outside the home from childcare at home.
- Identify the spending excluded from the base.
- Deduct aid received before applying the rate.
- Tell the general rate from the enhanced rate and their respective beneficiaries.
- Place the gift ceiling opening the 75 % rate.
- Apply the limit of 20 % of taxable income.
- Use the five-year carry-forward of the excess.
- Understand why a lost reduction is not recovered.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountA credit is refunded, a reduction evaporatesWhat you will be able to do
- Tell a tax credit from a tax reduction by what happens when tax is nil.
- Remember the rate and ceiling of the credit for employing domestic help.
- Place the ceiling increases and the sub-ceilings by kind of service.
- Understand the 60 % advance paid in January.
- Cost the real advantage of spending on personal services.
- Module 29 minIncluded in the full course3 500 € per child, and not a euro moreWhat you will be able to do
- Remember the rate, the per-child ceiling and the age limit of the scheme.
- Apply the rule specific to shared custody.
- Tell childcare outside the home from childcare at home.
- Identify the spending excluded from the base.
- Deduct aid received before applying the rate.
- Module 39 minIncluded in the full course66 %, 75 %, and a limit set as a share of incomeWhat you will be able to do
- Tell the general rate from the enhanced rate and their respective beneficiaries.
- Place the gift ceiling opening the 75 % rate.
- Apply the limit of 20 % of taxable income.
- Use the five-year carry-forward of the excess.
- Understand why a lost reduction is not recovered.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.