Employing an employee at home to carry out certain gardening work gives access to a tax credit, up to 50% of expenses. This tax advantage is accessible to all people domiciled for tax purposes in France, whether they are employed, unemployed or retired.
For small gardening work, this tax credit is capped at 5,000 euros of annual expenses per household. Since 2022, individuals can benefit from an immediate advance on the tax credit. This service is offered by Urssaf. The employee must first register to allow the individual to benefit from it.