"Domestic services" tax credit & tax reduction
If you are an individual client, the use of the Travail et Solidarité's services may give you the right to benefit from a tax credit or reduction. It concerns all of the domestic services we provide : home cleaning, ironing, gardening, DIY help, moving help, shopping, cooking, home childcare. It reduces your real services spendings by half. Please note that, to benefit from it, you must be considered as a resident for income tax purposes in France. The residence in which the services take place can be either principal or secondary ; it can be also the one of your mother, father or grandparent, on condition that your relative meet the requirements to benefit from the personalized allowance of autonomy.
Who can benefit from a tax credit or reduction ?
You benefit from a tax credit if you work as a professional during the year you use our services, or if you have been a job seeker registered at Pole Emploi for at least 3 months that year.
If you are married or linked through a civil partnership PACS, both persons in your couple must meet at least one of the two requirements above.
You benefit from a tax reduction if you are liable and if you don't meet the requirements to benefit from a tax credit. For example : you (or your spouse) are retired, you (or your spouse) are unemployed and have not been registered at Pole Emploi for at least 3 months.
If you pay for services at a parent's or grandparent's residence, not at yours, you also benefit from a tax reduction, not from a tax credit.
The amount of the tax credit or reduction
The amount of the tax credit or reduction is equivalent to 50% of your spendings for our services, within the limits of a ceiling.
If this is a tax credit :
1. The amount of the credit is deducted from your income tax.
2. If the amount of the credit is higher than the amount of your income tax, you don't pay any income tax, and, moreover, you get a refund of the difference from the Treasury.
3. If you have no income tax liability, you get a refund from the Treasury.
If this is a tax reduction :
1. The amount of the reduction is deducted from your income tax.
2. The amount of the reduction can't exceed the amount of your income tax.
3. If you have no income tax liability, you can't get any refund.
The ceiling of the tax credit or reduction
The amount of the tax credit or reduction is calculated from annual spendings limited by a € 12 000 ceiling. However, the annual spendings ceiling is increased by € 1 500, up to € 15 000 :
1. for each dependent child (€ 750 in the case of joint custody),
2. for each member of the tax household aged 65 or more,
3. for each parent or grandparent aged 65 or more, in the case of a tax reduction for services accomplished at a parent's or grandparent's residence.
The annual spendings ceiling is € 20 000 (so the amount of the credit or reduction can't exceed € 10 000) if a member of your tax household is a holder of the invalidity card, or receives a third category invalidity pension, or a special education allowance complement.
Some services lead to specific ceilings :
1. For gardening services, the annual spendings ceiling is € 5 000 (so the amount of the credit or reduction can't exceed € 2 500).
2. For DIY help services, the annual spendings ceiling is € 500 (so the amount of the credit or reduction can't exceed € 250). The duration of a DIY help task can't exceed 2 hours.
You can find informations about tax credit and reduction on Service-Public.fr.