The French 50% tax credit for gardening, explained
Service à la Personne and the 50% credit — in plain English
France has a long-standing home-services scheme called Service à la Personne (SAP). For eligible private individuals, regular garden maintenance carried out by an approved provider may qualify for a 50% income-tax credit on the labour. Here’s a simple overview.
This page is a plain-English summary to help you understand how it generally works. It is general information only and not personal tax advice — please check your own eligibility (see the disclaimer below).
How it works, in short
Approved providers of garden maintenance can offer their services to private individuals under the SAP scheme. The labour element of eligible garden work may then qualify for a 50% income-tax credit.
In practice, your quote and invoice show the full price including tax (TTC). Any credit is claimed afterwards through your French income-tax return.
Main homes and second homes
Regular garden maintenance may be eligible for both a main home and a second home in France, within the scheme’s rules and annual limits.
There are yearly ceilings on the amount of garden work that qualifies, set by the French tax authorities. Your accountant or the official guidance can confirm the current limit for your situation.
What typically may qualify
What does not qualify
To stay within the Service à la Personne scheme (private individuals only), the following are not offered:
- Supply of materials (mulch, plants, seed, soil) — distinct from the labour
- Major landscaping, garden creation and design
- Risky tree surgery and felling
- Construction, earthworks and heavy works
- Plumbing, electrical, heating and gas work
Please note: This is a simple general explanation only and not personal tax advice. Rules, ceilings and eligibility can change and depend on your individual circumstances. Please check your personal eligibility with the French tax authorities or your accountant before relying on the tax credit. Not all English-speaking holiday-home owners automatically qualify.
Service area near Coëx
I work locally around Coëx and within about 15 minutes — Landevieille and Lac du Jaunay, La Chapelle-Hermier, Saint-Julien-des-Landes and Apremont.
Frequently asked questions
A free, no-obligation quote
Tell me about your garden (photos welcome) and I’ll reply quickly in plain English with a clear estimate — prices including tax.
Prefer French? View this page in French