What is the CESU tax credit?

Spending on declared personal home services such as cleaning, childcare, gardening, or home tutoring qualifies for a French income-tax credit (crédit d'impôt) of 50% of the eligible amount, within an annual ceiling. It applies whether or not you owe income tax.

What is the spending ceiling?

The base ceiling is €12,000 of eligible spending per year. It rises by €1,500 for each dependent child (or €750 in shared custody) and each household member over 65, up to an overall maximum of €15,000. Certain situations like disability raise it to €20,000.

Is it a credit or a reduction?

It is a crédit d'impôt, meaning if the 50% exceeds the tax you owe, the surplus is refunded to you. This differs from a réduction d'impôt, which can only reduce tax to zero. So even low-tax or no-tax households benefit.

What services qualify?

Eligible services include housekeeping, childcare at home, home tutoring, gardening (capped separately), small DIY jobs, and assistance for elderly or disabled people. Each service uses the CESU declared scheme so the worker's social contributions are paid.

How is the credit paid?

France offers an immediate advance (avance immédiate) for many CESU services, where the 50% credit is netted off at the point of payment. Otherwise it is settled through your annual income-tax return, with an advance paid in January based on the prior year.

France CESU Déclaré Tax Credit Calculator

French households that employ declared home help through the CESU scheme can claim a 50% income-tax credit on their eligible spending. This calculator applies the correct ceiling for your household and shows your credit and net cost.

How it works

Eligible spending is capped at a ceiling that depends on your household, then halved to give the credit:

ceiling   = min(12000 + 1500 × dependents, 15000)
eligible  = min(spend, ceiling)
credit    = eligible × 0.50
net_cost  = spend − credit

Because it is a crédit d’impôt, the 50% is refundable even if it exceeds the tax you owe.

Tips and notes

Keep your spending inside the ceiling — euros above it earn no credit. The base €12,000 rises by €1,500 per dependent child or household member over 65, capped at €15,000 total (higher special ceilings apply for disability). Some sub-services such as gardening and small DIY have their own internal sub-limits not modelled here, so very gardening-heavy claims may be reduced. France’s avance immédiate now applies the credit at the point of payment for many services, so you may already be paying the net cost. Confirm eligibility and any sub-limits with your CESU account or a tax adviser.