Tax credit for gardening for retirees

The tax credit for gardening for retirees concerns the hiring of an employee at home for the execution of gardening work. It amounts to 50 % of the expenses incurred. Conditions, amount of the tax credit, declarative obligation, here is everything you need to know about the tax deduction for gardening of seniors.

Capital video: Tax deduction for gardening work

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What are the personal deductible personal services?

Tax credit: definition

A tax credit is a tax advantage granted by the State, which comes Reduce the amount of tax payable. Unlike a simple tax reduction, the tax credit may be reimbursed if its amount is greater than the tax due, or if you are not taxable.

For home help jobs

Personal services deductible from taxes are governed by the CESU (Universal Service Employment Check) or Pajemploi for home jobs in France. They must be made At the taxpayer’s home and carried out by a declared employee or by an approved company.

Services eligible for tax reduction

Eligible services include:

• Cleaning and ironing at home.
• Childcare at home.
• Tutoring and private lessons at home.
• Assistance to the elderly or dependent.
• THE Small gardening and DIY work.
• Vehicle driving for the trips of people with travel difficulties.

Tax credit: What gardening can we deduct taxes in 2025?

For small maintenance work

Gardening work eligible for the tax credit are all Small common maintenance work Gardens of individuals, made occasionally and not requiring special qualifications and workforce. Agricultural and forestry services, as is the design of landscaped fleets, are not eligible for the tax credit.

Examples of gardening work eligible for tax credit

It can thus be:

• preparation of a vegetable garden;
• hedge and shrub size;
• weeding;
• watering;
• replacement of old plants and plantations;
• clearing work;
• Picking fruits and vegetables for personal consumption;
• mowing lawn and withdrawal from dead leaves;
• embellishment of the garden.

Gardening work not eligible for tax credit

Only small maintenance work in the garden, such as mowing lawn, hedge size or brushcutting, are eligible for tax credit. Thus, certain gardening works are not not eligible to the tax credit for gardening for retirees.

• Creation and development of landscaping parks: design and realization of new green spaces.
• Earthworks: operations to modify the soil relief, such as leveling or digging.
• Commercial activities: sale of plants, equipment or other gardening products.
• Initial plantations and commitment: initial implementation of lawns or planting new plants.

Is the pruning of trees deductible from taxes?

The case of the pruning of trees is a bit special, because it all depends on the intervention. If the pruning is carried out As part of the maintenance of a home gardenup to men, it can be considered an eligible personal service. This should not be pruning with rope and harnesses, which requires the intervention of a professional business.

Who is entitled to the tax credit for the garden assistance work for the elderly?

The gardening work carried out by an employee at the home of an individual employer are part of personal services and give rise to a tax credit for the employment of an employee at home. Thus, when an individual hires an employee to carry out gardening work at his home, he benefits from a tax deduction which takes the form of a tax credit.

Tax credit for the maintenance of a garden: granting conditions

To be entitled to the tax deduction and the tax credit for gardening work, it is advisable to fulfill all of the following conditions:

• Reside tax in France.
• Hire, either directly or via an approved association or company, an employee for the execution of gardening work within the main residence or secondary of the individual employer or that of his ancestors.

Tax credit for gardening for seniors

This tax credit is also used for gardening seniors in order to promote the maintenance at home for the elderly.

• For taxable retirees, the tax credit represents 50 % of the costs incurredup to 5,000 euros per year. This reduction is directly deducted from the tax payable.
• For non -taxable retirees, the person must deduct the amount of the service on their declaration, and the taxman will reimburse him 50 % of this sum committed.

Note that the APA (personalized autonomy allowance) can cover part of the housing expenses for the elderly.

How is the tax deduction calculated for gardening work?

Amount of the tax credit for gardening work

The amount of the tax credit is equal at 50 % of the amount of these expenses. The tax credit for the employment of an employee for gardening work is calculated on the amount of net remuneration paid to the employee and on the amount of social contributions relating to these remuneration, or on the amount billed by the association or the approved company.

Ceiling of the tax credit for gardening work

The amount of expenses incurred for the employment of the employee at home is selected within the limit of 5 000 euros per year and per tax household for the calculation of the tax credit. Note that the amount of aid paid by public or private organizations for the employment of an employee at home is deducted from the expenses chosen for the calculation of the tax credit.

How to benefit from the tax credit for gardening for retirees?

Summary tax certificate

The elderly who have called on gardening assistance must have an invoice. The following year, they will receive a summary tax certificate, which summarizes the costs incurred, and will give the right to the 50 %tax credit.

Fill out your tax return and box 7 dB

To benefit from the tax credit, the amount of expenses actually incurred For the employment of the employee on the 2042 RICI form on lines 7 DB, 7 DF or 7 DD. In the event of gardening assistance for seniors and retirees, and as part of a direct job (without going through a company) for the first time, you must check box 7 DQ.

Supportments to keep

It is compulsory to keep the supporting sums paid (salary bulletins, invoices, etc.), because the administration can ask to produce them. If the taxpayer is unable to provide these documents, the tax administration may call into question the tax advantage granted.

Practical advice for retirees

It is advisable to favor the approved providers or stakeholders (SAP) To be sure of eligibility for the tax credit. The work carried out must also note the current maintenance of the garden (mowing, size, weeding, etc.). If in doubt about the amount to be declared or the check boxes, a simulator is provided by the tax administration.

>> Our complete tax guide. How to declare your income? How to reduce your tax bill via investments? What to do in the event of administration control?

How to declare CESUs to taxes?

Declare CESU for home services

Declare the CESUs (Emploi Check Universal Service) to taxes depends on its tax situation. For services related to the maintenance of the garden paid with pre -funded or declarative CESUs, it is necessary to indicate the total amount of expenses incurred For these services on the tax sheet.

Advance on tax credit with the CESU+ service

Since 2022, individual employers can benefit from a Tax credit advance 50 % by declaring their expenses to URSSAF. The 50 % tax credit are then deducted in real time thanks to the CESU+service, which simplifies the approach:

• You declare your employee’s service to your CESU account.
• URSSAF only covers 50 % of the cost of employment (total less the tax credit).
• The employee is paid directly.

For example, a taxpayer declares a gardening intervention for 80 euros gross. With CESU+, URSSAF takes only 40 euros, and pays full salary to the employee.

Can we benefit from the gardening tax credit for a second home?

As a retiree, it is possible to benefit from the tax credit for small gardening work carried out in a secondary residenceunder conditions. This tax credit applies to expenses incurred for personal services made at their home, whether main or secondary, but located in France.

Conditions to be respected

The second home must be exclusive. If it is rented, even partially or occasionally, the expenses incurred for personal services do not open the tax credit. And as for a residence, only Small gardening works are concerned and capped at 5,000 euros per year and per tax household.