How to declare private tax lessons?

Declaring private tax lessons allows you to benefit from a tax credit for the employment of an employee at home. The latter, in the amount of 50 %, is calculated on the expenses incurred for the employee providing private lessons. Here is everything you need to know about the tax deduction of private lessons.

Are private lessons deductible from taxes?

An activity eligible for home employment tax credit

Private lessons are part of the activities eligible for the tax system provided for the employment of an employee at home. Tax reduction may concern School support By a specialized teacher and math, piano or other school activity lessons, as well as preparations for exams or admission to grandes écoles.

A reduction for private lessons defined by the tax code

Consecutive to the Borloo law of 2005, the tax credit for private lessons and school support is governed by the article 199 Sexdecies of the General Tax Code (CGI). Articles L7231-1 et seq. Of the Labor Code are also relevant, as they govern the provisions concerning personal services, including home tuning.

What goes into the tax credit for private lessons?

A tax credit within the framework of personal services

The tax credit for private lessons is part of the tax system for personal services. Private lessons must be personal services such as defined by the Labor Code (article D7231-1). This means that they must be returned to the beneficiary’s home and address a member of the taxpayer’s tax household.

Recognized teachers or organizations

To benefit from the tax reduction provided for by this system, private lessons and homework assistance must be given to a taxpayer or a member of his tax household residing in France by an authorized teacher or representative ::

• by a private employee, whose taxpayer is the direct employer (payment of direct salary);
• by an association, a company or an organization declared specialized in school support;
• by a non -profit organization expert in pedagogy and aiming for the completion of home lessons.

At the residence of the individual employer

Course must be given exclusively at homethat’s to say :

• at the main or secondary home of the taxpayer;
• Or in the residence of an ascendant of the taxpayer, if the latter fulfills the conditions giving the right to the tax reduction in respect of home help expenses.

The courses given remotely (online) or in the premises of an organization are not eligible for the tax credit.

Do music lessons (piano, guitar) open the right to a tax deduction?

Home music lessons, if they meet the conditions mentioned aboveare eligible for the tax credit, in the same way as school support courses. It is therefore necessary that private lessons are given at home by an approved organization or an independent teacher as part of personalized services (personalized education).

How to deduct private lessons from his taxes?

Amount of tax reduction of private lessons or personal services

Persons who initiate expenses for private lessons benefit from a tax deduction which takes the form of a tax credit, the amount of which amounts to 50 % of the expenses incurred during the year. This tax credit is refundable, which means that a non -taxable home can benefit from it.

A capped tax credit (general case)

These expenses are taken into account for the calculation of the tax credit, in the limit of 12 000 euros per year. However, this ceiling is increased by 1,500 euros, without being able to exceed 15,000 euros per year, in the following situations:

• Per dependent child.
• By member of the tax household over the age of 65.
• By ascendant over 65 years old.

Thus, a couple with two dependent children can benefit from a ceiling of 15,000 euros, or up to 7,500 euros in tax credit maximum if the expenses reach the ceiling.

A specific ceiling in certain situations

In the same way, the government has set a second specific expenditure ceiling retained for the calculation of the tax credit 20 000 euroswhich is applied in certain situations related to disability or special education:

• One of the members of the tax household has a disability pension (disability card at least 80 %).
• One of the members of the tax household benefits from an additional education allowance for the disabled child (AEEH).

In this case, the tax credit can therefore reach up to 10 000 euros for the year. This system makes it possible to better support families with specific educational needs requiring personalized home support.

A ceiling for the first year

For taxpayers who pay home lessons with a private teacher for the first year, there is a specific ceiling. Indeed, for the first year when the parent uses an employee directly at home, expenses eligible for the tax credit are taken into account within the limit 15 000 euros.

This ceiling for the first year of lessons is increased by 1,500 euros, without being able to exceed 18,000 euros per year. From the second year, the ceiling fell to a general level of 12,000 euros, except in special cases.

What box to fill for private lessons on the tax return?

Fill in box 7 db of the income declaration

To take advantage of the tax credit for the employment of a home teacher such as the employment of a person providing private lessons, it is advisable to postpone the amount of expenses incurred on the income tax declaration n ° 2042 in the box 7 Db. It is essential to keep the supporting documents (invoices, tax certificates, salary slips).

Check the activity concerned

Since the entry into force of the finance law for 2023, it is compulsory to Specify the nature of the declared activity Operating the right to the tax credit. During the online tax declaration, after cheating box 7 DB, a drop -down menu appears. “Home Teaching” or “private lessons” should be selected according to the proposed formulation.

Supportments to keep

The amount of the tax credit is calculated by the tax administration. The taxpayer must Keep all supporting documents Linked to the expenses occasioned for the employment of an employee giving home lessons: Cesu received for the payment of the salary, a copy of the approval of the home lesson business, etc.

What amount to put in box 7 dB?

Indicate the gross amount of expenses

Box 7 dB is intended to collect The gross amount of expenses paid for home servicesincluding private lessons, before deduction of any aid or possible subsidy. The amount registered must correspond to the sums actually paid and justified by accounting documents (salary slips, organization invoices, annual tax certificates).

A decrease in taxpayer tax

The tax deduction for private lessons is a tax credit. Therefore, its amount comes decrease the amount of tax due by the taxpayer. It gives rise to a tax refund when the taxpayer is not taxable or if the amount of the tax in which he is liable is less than the amount of the tax credit.

What is the immediate advance in tax credit for home services?

Tax credit for personal services: immediate advance

Implementation gradually since January 2022 and largely generalized in 2025, the immediate advance of tax credit allows individual employers no longer have to wait the following year to benefit from their tax credit. This system constitutes a real fiscal and social innovation, facilitating the legal recourse to an employee at home.

The immediate advance is optionalbut strongly recommended to avoid a cash flow. It is revocable at any time. In the event of an error or irregularity (for example, exceeding ceiling or lack of tax declaration), the URSSAF may temporarily suspend the service.

Procedures for the immediate advance of 50 % of the tax credit

Thanks to immediate advance, credit is deduced in real time : the individual no longer has to advance only half of the real cost of the service. Concretely, when he pays a home teacher, the individual only pays 50 % of the salary, the other half being taken care of immediately by the tax administration, via URSSAF.

A device managed by the Ursaff

The advance is managed by URSSAF. The public organization directly pays to the provider or the employee the share corresponding to the tax advance. This system is based on a regular declaration of prices hours and the amount to be paid. If the ceilings exceeded, the excess share does not give rise to immediate care.

Go through the CESU+ service

To take advantage of this immediate advance, individual employers must use the simplified declaration service Cesu+ or Cesu immediately advances URSAFF, which makes it possible to declare the teacher at home directly on his personal space and to simplify the administrative procedures. It is therefore necessary:

• Open an employer account at the CESU reimbursement center online;
• Activate the CESU+ service in accordance with the home employee;
• Then activate the CESU service immediately advances.

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