Contrary to rumors circulating, no general elimination of tax credits is planned in 2026. Better yet, if you have benefited from tax reductions or credits[1] in 2024, you will receive an advance of €600 on average from January 15, 2026.
However, some adjustments are being studied, particularly for certain so-called “comfort” personal services. Let’s take stock together of what is really changing and what remains protected for your family finances.
State of play: what tax credits in 2026?
Table of Contents
- State of play: what tax credits in 2026?
- The January 2026 advance: €600 on average for 9 million households
- Personal services: what remains protected, what risks changing
- Ehpad tax credit: the transformation postponed once again
- How to optimize your tax benefits before the changes?
- Frequently asked questions
The vast majority of the tax advantages you know remain intact in 2026. Tax credits for employment of an employee at home, childcare outside the home, donations to associations and rental investment continue to apply with their usual ceilings.
The only notable exception: the tax credit for the installation of an electric charging station ended on December 31, 2025.due to lack of extension in the budget.
Professionals in the personal services sector can breathe: no deletions have been made, even if adjustments remain under discussion. Your 2026 tax return will therefore cover the same types of eligible expenses as in 2025, with identical euros per year of reduction depending on your family situation.
The January 2026 advance: €600 on average for 9 million households
On January 15, 2026, nearly 9 million households received their advance on tax credits and reductions. This automatic transfer, labeled “AVANCE CREDIMPOT” on your bank statements, represents 60% of declared tax benefits in your 2025 declaration on your 2024 income.
The average amount is €600 per beneficiary householdbut can vary considerably depending on your eligible expenses. If you supported €3,000 in home employment costs in 2024you received an advance of €900 in January.
Regularization will take place this summer 2026 after processing your 2025 income tax return. If your 2025 expenses are the same as or greater than 2024, you will receive the remaining supplement. Otherwise, a refund will be taken in September from your tax liability.
Personal services: what remains protected, what risks changing
Childcare and help for the elderly: systems preserved
Amélie de Montchalin, Minister of Public Accounts, solemnly confirmed: tax advantages for childcare and assistance for the elderly remain untouchable. This government guarantee protects two sectors considered essential for families.
Concretely, you keep your tax credit of 50% of expenses for the employment of a childminder, nursery costs or home help for your parents. The current ceilings of €12,000 (increased depending on your situation) remain unchanged.
The 26 human services occupations include elderly care, child care, meal preparation and essential household work. Whether you benefit from the personalized autonomy allowance or finance it directly, these measures remain a priority in the 2026 budget decision.
Housekeeping, gardening, private lessons: in the government’s sights
Household activities, gardening and private lessons are currently the subject of discussions within the government, but no final decision has been made for 2026.
According to the parliamentary documents consulted, these so-called “comfort” services represent around 800 million euros in annual tax credits.
Several scenarios are being studied:
- reduction of the rate from 50% to 40%
- lowering of specific ceilings (currently €5,000 for gardening)
- modification of eligibility conditions
- Relevant activities include home maintenance, small gardening jobs and IT support.
- The professional sector remains mobilized against any reduction, arguing a hidden risk of a return to work.
- MEPs adopted a lowering of the gardening ceiling from €5,000 to €2,000 per household.
- The Senate finally gave up on reducing the rate from 50% to 45% after parliamentary debate.
- The final decisions will depend on the budgetary negotiations between the Assembly and the Senate in 2026.
- Your €2,000 cleaning bill would cost you €200 more with a rate reduced to 40%.
- The middle classes would be most impacted by a reduction in specific ceilings.
- Gardening professionals fear a drop in activity of 30% according to their sectoral estimates.
For now, you continue to benefit fully from these tax advantages. The final decisions will be known during the next budgetary discussions, with the government favoring a progressive approach rather than a sudden elimination.
READ ALSO: Retirees: how to obtain a tax credit for the maintenance of your garden?
Ehpad tax credit: the transformation postponed once again
The measure long awaited by families will not see the light of day in 2026.
Despite the adoption of an amendment by deputies in October 2025, the transformation of the Ehpad tax reduction into a universal tax credit was not retained in the final version of the budget. The current system therefore remains unchanged: only taxable households can deduct 25% of their accommodation and dependency costs.[4]within the limit of €10,000 per person accommodated. Cap Retraite puts advisors at your disposal free of charge and without obligation to help you unlock resources.
Non-taxable families, often the most financially fragile, continue to be excluded from this tax advantage. Amélie de Montchalin justified this decision by budgetary constraints and the existence of other aid for non-taxpayers.
The estimated cost of the measure, considered too high, weighed in the balance against the imperatives of sustainability of public finances.
How to optimize your tax benefits before the changes?
First priority: check your personal space on impots.gouv.fr to check the advance received on January 15. If your 2025 expenses have decreased compared to 2024, you risk a reimbursement in September 2026. Anticipate your eligible expenses before December 31, 2026: home employment, childcare, donations to approved organizations.
Every euro spent this year will entitle you to the January 2027 advance. Scrupulously keep all your supporting documents: invoices, contracts, tax certificates. The finance law maintains controls, particularly on small DIY and IT assistance services which remain in the government’s sights.
For families affected by nursing homes: maintain your current deductions and monitor legislative developments. The universal tax credit could return in future budget discussions.
Frequently asked questions
How does the tax credit work?
The tax credit allows you to directly deduct from your income tax a portion of certain expenses such as employing an employee at home, childcare costs or donations to associations.
Unlike a tax reduction, if the amount of the credit exceeds your tax due, the tax authorities reimburse you the difference, even if you are not taxable.
Which tax credits are likely to be eliminated in 2026?
No massive elimination of tax credits is planned for 2026. The main measures such as home employment, donations to associations or childcare costs remain in force.
Only a few specific measures are expiring, in particular the tax credit for the installation of an electric charging station which ended on December 31, 2025.
What is the tax reduction and credit advance?
The tax reduction and credit advance corresponds to an advance payment of 60% of your tax benefits, calculated on your expenses from the previous year.
Paid every January 15 into your bank account, this advance compensates for the fact that your withholding tax rate does not take into account your tax reductions for donations, home employment or nursing home costs.
Which tax credits are likely to be eliminated in 2026?
No elimination is planned for 2026: tax credits for home employment, childcare and accommodation in nursing homes remain maintained at their current rates.
You will continue to benefit from the same 50% advantage on your expenses, within the same ceilings as in 2025, and the 60% advance paid each January is also retained.
