Module 19 min907 wordsFree — no account
A credit is refunded, a reduction evaporates
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Tax credit for employing domestic help: the credit is 50 % of expenses borne during the year, up to 12 000 € in the ordinary case giving a maximum advantage of 6 000 €, increased by 1 500 € per dependent child, per household member over sixty-five or per ascendant over sixty-five, the increased ceiling not being able to exceed 15 000 €; in the first year of direct employment the ceiling is 15 000 €, raised to 18 000 € with increases; it reaches 20 000 € where disability is recognised; sub-ceilings included in the envelope: 500 € for minor DIY limited to two hours, 3 000 € for computer assistance, 5 000 € for minor gardening work; page updated 15 April 2026 — verified on September 8, 2026
- Légifrance — French tax code, article 199 sexdecies: the tax credit equals 50 % of expenses borne for services defined in articles L. 7231-1 and D. 7231-1 of the labour code; expenses are taken up to 12 000 €, raised to 15 000 € in the first year of directly employing someone and to 20 000 € where disability is recognised, the 12 000 € limit being increased by 1 500 € per dependent child and per household member over sixty-five without the increased limits being able to exceed 18 000 €; the credit is set against income tax after the other reductions and credits, and where it exceeds the tax due the excess is refunded; version in force since 14 June 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of the tax credit — 50 %
service-public.gouv.fr · 2026 rules - Spending ceiling, ordinary case — 12 000 €
service-public.gouv.fr · 2026 rules - Increase per dependent person — 1 500 €
service-public.gouv.fr · 2026 rules - Ceiling where disability is recognised — 20 000 €
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Personal services tax credit calculator
Cost the advantage by spending, household composition and kind of service.
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.