Home-based employment: which activities qualify for the tax credit, and how does the immediate advance payment work?

The tax credit for home employment is €50 of expenses incurred during the year. It covers home maintenance, childcare, gardening, tutoring, IT support, and other personal services provided at your primary or secondary residence. Three activities have an annual sub-limit, included in the overall limit: €500 for minor repairs, €3,000 for IT support, and €5,000 for gardening. Immediate advance payments allow you to directly pay part of the salary and related expenses, deducting the tax credit. For a directly employed worker, this is activated through the Cesu+ account and requires the employee's consent.

This page covers activities, place of business, sub-ceilings, and immediate advance payments. It does not detail the calculation of general ceilings (increases, first year of employment, disability), which is addressed on a dedicated page. It also does not cover childcare outside the home, the case of non-residents, or the link with the overall cap on tax benefits.

The basic conditions

• The credit is equal to 50 % of the expenses incurred during the year (service-public.gouv.fr, sheet F12, verified on 15/04/2026).
• Tax residence in France and employment carried out in France.
• Employee not a member of your tax household.
• Assistance received (APA, CMG, employer assistance) deducted from expenses.

Eligible activities

The public service information sheet lists the following activities. The BOFiP (BOI-IR-RICI-150-10, § 142) refers to Article D7231-1 of the French Labor Code for details of each activity. The grouping by category below is that of this page, not that of the information sheet.

The list published by economie.gouv.fr (17/04/2026) is presented as non-exhaustive. For an activity not included in these lists, the rule should be verified before signing a contract.

Where the service must be rendered

Primary or secondary residence

Employment can be carried out at your primary or secondary residence, whether you own it or not (economie.gouv.fr). The BOFiP (BOI-IR-RICI-150-10, version of 12/08/2026) defines residence as the place where the taxpayer is likely to live. It must be located in France: metropolitan France, Guadeloupe, French Guiana, Martinique, Réunion, or Mayotte.

Condominiums and serviced residences

The BOFiP (Official Bulletin of Public Finances) excludes your share of condominium fees for employees of the condominium association (caretakers, concierges). In serviced residences or senior living facilities, the BOFiP (§ 70) allows the benefit for services of a strictly personal nature, provided that the occupant is personally the employer or is indebted to the service provider. The share of collective expenses billed by the management company is not eligible.

Residence of an ancestor

Services can be provided at the home of an ascendant who qualifies for the personalized autonomy allowance (APA). In this case, you must provide the APA award decision or an equivalent document. You waive the right to deduct alimony payments for this ascendant.

Services provided outside the home

A service provided outside your home qualifies for the tax credit if it is part of a comprehensive package that includes in-home services (public service). The French tax authority (BOFiP) sets two conditions: the same service provider must have provided at least one service at your residence during the same year, and there must not be a significant disparity, meaning that the total cost (including VAT) of services provided outside your home must not exceed that of services provided at your residence. These conditions are further defined by the 2026 Finance Law, applicable to income tax returns from 2026 onwards.

Telecare, video assistance, and home meal delivery qualify for the tax credit even if they are not part of a service package (service-public, section 2026). The BOFiP (§ 159) specifies that meal delivery applies to individuals mentioned in point 2° of Article L7231-1 of the French Labor Code, namely elderly, disabled, or in-home personal assistance individuals. For telecare and video assistance, it specifies that these services must detect a potential or actual accident at home and report it to a third party or medical professionals.

Who receives the payment

Eligible payments go to one of these three recipients (economie.gouv.fr):

1. An employee, in direct employment.
2. A personal services organization: company, association or other public or private body.
3. A non-profit organization authorized under social assistance or under contract with a social security organization.

For direct employment, eligible expenses include net wages and employee and employer social security contributions. For employment through an agency, eligible expenses are the invoiced amounts, excluding the supply of goods. Services rendered by an employee hired for the employer's business activities are excluded; in the case of shared services, only the private portion is eligible.

The false ceilings

Three activities are limited per year and per tax household. These amounts are included in the general annual limit, which is €12,000 in the basic case:

Example from the public service form: €2,500 for maintenance and €600 for DIY projects. Only €500 for DIY projects is considered: €3,000 in expenses are considered, €1,500 is credited.

Immediate advance

The principle

According to the government website, the immediate advance payment allows you to directly pay part of the salary and social security contributions owed to your home-based employee. If you use an agency, the website indicates that the tax credit amount is deducted from the cost of services. According to economie.gouv.fr, the service is free and optional, and the 50% tax credit is automatically deducted from the cost of employment or services. The same website indicates that individual employers have been able to activate this service since January 2022.

For an employee in direct employment

• You activate the advance payment from your Cesu+ account.
• The service is active after a minimum delay of 24 hours.
• You must obtain the employee's agreement.

What this changes in the statement

The advance payment made by Urssaf is a prepayment of the tax credit. It is deducted from the credit for the year in which the expenses are incurred. If the prepayment exceeds the credit, the excess is adjusted when the tax is settled (BOFiP, BOI-IR-RICI-150-20, version of 12/08/2026).

According to economie.gouv.fr, expenses for personal services paid in 2025 via Cesu or Pajemploi are pre-filled on line 7DB of the income tax return, and the amount received in 2025 as an advance is pre-filled on line 7HB. These line numbers correspond to the 2025 income tax return: they should be verified on the return for that year. The service-public.fr information sheet indicates that expenses paid in 2026 must be declared in 2027.

No immediate advance payment

The government website indicates that an advance payment of €60 (%) is paid in January 2027, based on the amount of the tax credit received in 2026. It applies to situations where the immediate advance payment is not chosen. The eligibility requirements for this payment are not discussed here.

Advance payment schedule for certain services

For certain home services performed in 2026, the government website states: "The possibility of an immediate advance payment of the tax credit is available until September 1, 2027 at the latest." The website does not specify the list of eligible services in this section. Before making any decisions, check the website to see if your situation applies.

Numerical example (fictitious profile)

Situation. Marc and Hélène employ a housekeeper directly through the Cesu+ system: €4,800 in net wages and social security contributions for the year. A gardening company bills them €5,600. A company provides two hours of minor repairs: €700. In-home computer assistance costs them €400. They received no tax credits or deductions. They have no income tax ceiling increases (based on hypothetical situations).

Issue. What tax credit can they expect on all of these expenses?

Strategy. Apply the sub-ceilings item by item, then the overall ceiling of €12,000, then the rate of 50 %. For households employing directly, the immediate advance can be activated from the Cesu+ account, with the employee's agreement.

Result.

The general limit of €12,000 has not been reached. The credit is €10,700 × 50 % = €5,350. Without the sub-ceilings, the calculation would have given €5,750, or €400 more.

This example does not specify the amount advanced by the household with the immediate advance: the detailed financial terms of the service are not provided in the sources consulted. These details should be verified with the Urssaf (French social security agency) or on the service-public.fr website.

Fictitious profile: the amounts illustrate the calculation.

What changes depending on your situation

• Instructions for use : direct employment, non-profit organization or structure.
• The place : residence in France, home of an ascendant or service outside the home.
• The aid received : they reduce the expenses retained.
• Your overall ceiling : it varies depending on the household situation.

No results are promised.

Supporting documents

Acceptable payment methods are limited, and cash payments are not accepted. Keep your receipts or invoices but do not attach them to your tax return. A service provider issues an annual receipt before March 31st of the following year. The BOFiP (Official Bulletin of Public Finances) advises keeping supporting documents, in principle, for three years following the year for which the tax is due. Without supporting documentation, the tax credit will be disallowed.