1046 euros: here is the average amount of tax credits received by 8.1 million tax households last year. If you look after your children under the age of 6, if you use personal services or any other work at home, and if you join a union, then it is up to you to claim your tax when filing your income tax return.
More than 12 million tax households benefited from a tax reduction or tax credit last year, or 29.5% of households, according to statistics revealed this Tuesday, April 16 by the General Directorate of Finance public (DGFiP). Nearly 3 out of 10 households.
mrs by focusing on tax credits only, which by definition can benefit all households, taxable or not, unlike tax reductions, no less than 8.1 million households benefit according to the DGFiP. For 8.4 billion euros thus redistributed to households which declare charges or expenses eligible for this type of tax advantage.
1204 euros on average for home employment
The home employment tax credit is by far the most profitable tax loophole (in the income tax category) for the French: in 2023, based on 2022 expenses, this tax credit allowed 4.6 million households to receive an average tax credit of 1204 euros.
As a reminder, this tax credit applies to home childcare, assistance to the elderly, gardening, cleaning, etc. Expenditures giving entitlement to this tax credit are capped at 12,000 euros per year, or a maximum tax benefit of 6,000 euros.
Where to declare your home employment expenses? Box 7DB in the 2024 2023 income declaration. Good news: the salaries declared on the Cesu platform are pre-filled, line 7DB, reductions and tax credits section. Since the 2023 declaration, however, you must detail the nature of the personal or home services. If you are declaring a home job for the first time, you must check box 7DQ.
| Main credits and tax reductions | Beneficiary households | Average amount per beneficiary household |
|---|---|---|
| Tax credit home job | 4.64 million | 1204 per year |
| Tax credit childcare costs outside the home | 1.89million | 857 |
| Tax credit for union dues | 1.27million | 113 |
| Total tax credits | 8.06 million | 1046 per year |
Source: DGFiP Statistics, April 2024. 2023 tax credits and reductions on 2022 income.
Next is the tax credit for childcare: you are eligible if you have opted for a type of childcare outside the home (nursery, childminder, etc.) for any child aged 6 or under. The spending ceiling has been raised but it remains far from that of home employment: 3500 euros per year, or 1750 euros of maximum tax credit.
Last year, according to DGFiP statistics, nearly 1.9 million households claimed this tax credit, for 857 euros on average. Please note: be aware that childcare expenses are sometimes pre-filled (if you pay via Pajemploi for example) but not systematically. It is up to you to complete the amounts for school or leisure center expenses for children in nursery classes, for example.
Where to declare your childcare expenses? Box 7GA and the following in the 2024 2023 income declaration.
This tax credit of 620 euros (on average) that thousands of parents forget to claim
THE tax credit for union dues is less known but it still benefits 1.3 million households for an annual gain of 113 euros.
Where to declare your union dues? Box 7AC or 7AE: tax credit equivalent to 66% of contributions paid, with a ceiling of 1% of annual salary and, be careful, employees who have opted for the deduction of their real expenses cannot claim this advantage since they already deduct this contribution of their professional expenses.
Income tax: these 7 tax advantages that you too often forget to claim