What is the SAP
tax credit?
The crédit d'impôt pour emploi à domicile (domestic employment tax credit) is provided under Article 199 sexdecies of the French General Tax Code. It allows any French tax resident to deduct 50% of spending on approved domestic services from their income tax.
50%
of all eligible spending returned as tax credit
12k€
maximum annual spending ceiling per household
6k€
maximum annual credit you can receive
⚡ Key point for expats
This is a tax credit, not a deduction. Even if you owe zero French income tax, you receive a cash refund of 50% of your eligible spending. This applies to foreign residents who file a French return.
Who qualifies —
expat eligibility.
✓
You must be a French tax resident — if you live in France more than 183 days/year, you are likely a French tax resident✓
You must file a French tax return — even if your income is entirely from abroad and you owe nothing✓
Services must be performed at your French home — primary or secondary residence in France✓
Provider must be SAP-approved — look for the DREETS agrément number✗
Non-residents do not qualify — if you file taxes only in your home country, no creditCeilings by
household situation.
| Household situation | Annual spending ceiling | Maximum credit |
|---|---|---|
| Single person | 12,000 € | 6,000 € |
| Couple (married/PACS) | 12,000 € | 6,000 € |
| + 1 dependent child | 13,500 € | 6,750 € |
| + 2 dependent children | 15,000 € | 7,500 € |
| Disabled household member | 20,000 € | 10,000 € |
How to claim —
step by step.
1
Use an SAP-approved agency
Ensure your provider holds valid DREETS SAP approval. Ell'a Services has been approved since 2012. Ask for the approval number if unsure.
2
Receive your fiscal certificate in January
Your agency automatically sends an attestation fiscale each January detailing your total eligible spending for the previous year. No action required from you.
3
File your French tax return
Report total eligible spending in Box 7DB ("Emploi à domicile") on Form 2042. The French tax authority calculates the credit automatically.
4
Receive your refund
If the credit exceeds your tax liability, you receive a cash refund. Typically paid in September following your return submission.
⚡ Immediate credit option (AICI)
Since 2022, France offers Avance Immédiate de Crédit d'Impôt (AICI) — you pay only 50% of each invoice in real time. No waiting until your annual return. Ask your agency if they participate in this scheme.
FAQ — expats
& the SAP tax credit.
I pay taxes in the UK/US — can I still claim the French SAP credit?
If you also file a French tax return as a French resident, yes. Many expats are tax residents in France and pay French income tax on French-source income. Consult a French tax advisor to confirm your status.
Can the credit be used for Airbnb rental properties?
Potentially, if the property is your principal or secondary residence. For commercial rental properties, the rules are different. Consult an accountant (expert-comptable) for your specific situation.
What if I haven't claimed previous years?
You can amend French tax returns for up to 3 previous years. If you have been using an SAP agency and not claiming the credit, contact your local tax centre (centre des impôts) or file an amended return.
Is the attestation fiscale sufficient proof for the tax authorities?
Yes. The attestation fiscale (annual fiscal certificate) issued by your SAP agency is the required documentation. Keep it with your tax records for at least 3 years.