Tax credit for in-home sport: the full guide

Did you know your in-home personal training sessions can cost you half as much? Thanks to the French personal services tax credit, the State refunds 50% of your spending. And contrary to what many believe, it's not reserved for the well-off. Here's everything you need to know to take advantage of it.

Note: This tax credit applies exclusively to French tax residents. Non-residents (expats, foreign nationals living abroad) are not eligible and pay the standard €70/session rate.

What is the personal services tax credit?

In-home personal training is part of the personal services (SAP) activities regulated by the French Labour Code. As such, it qualifies for a tax benefit under article 199 sexdecies of the General Tax Code: a 50% tax credit on amounts paid for these services.

In practice, for every euro spent on in-home personal training with an organisation registered as SAP, the State gives you half back. It's that simple.

Who can benefit?

This is the most important and least known point:

The tax credit is accessible to all French taxpayers, whether or not they pay tax. If you don't pay tax, you receive a transfer from the public treasury.

You're eligible if:

• You are tax-resident in France
• You use an organisation registered for personal services (which is TS Training's case)
• Sessions take place at your home or that of an eligible relative

Retirees, working people, those with disabilities, families: everyone is concerned, with no income condition.

How does it actually work?

The mechanism is regulated and capped:

• Rate: 50% of expenses incurred
• Annual cap: €12,000 of spending (i.e. a maximum €6,000 tax credit)
• Increase: +€1,500 per dependent child or household member over 65

The immediate advance: no more waiting a year

Until recently, you had to advance the full cost and wait for the following year's tax return to be reimbursed. That's no longer the case.

Thanks to the immediate advance scheme, managed by Urssaf via the Abby platform, the tax credit is deducted directly at the time of payment. You only pay 50% of the session amount, and Urssaf pays the rest directly to the provider.

At TS Training, we're compatible with this scheme. The result: you only pay half upfront, from your very first session.

Worked example with TS Training

Let's take a concrete case to make this perfectly clear:

• TS Training session rate: €70
• After 50% tax credit: €35 (real cost to you)
• One session per week: 4 sessions per month
• Monthly invoice: €280
• Real monthly cost after tax benefit: €140

€140 a month for a qualified coach who comes to your home, adapts each session to how you feel that day and supports you over time. That's cheaper than a premium gym membership you won't use.

Over a full year, that represents €3,360 in spending and €1,680 in tax credit, well below the €12,000 cap.

Paperwork: almost nothing on your side

That's often what holds people back. Yet the paperwork is minimal:

• With the immediate advance: You have nothing to do. We handle registration on the Urssaf platform. You validate the services, and the direct debit only takes 50% of the amount.
• Without the immediate advance: We provide you each year with a tax certificate listing the amounts paid. You enter that figure in box 7DB of your tax return. That's it.

Quick FAQ

Does it work if I don't pay tax?
Yes. It's a credit, not a reduction. If you're not taxable, the public treasury pays you the amount directly by transfer.

Can my partner and I each benefit?
The tax credit applies to the tax household. Whether you're single or a couple, the cap is €12,000 per household, with the applicable increases.

Do outdoor sessions (garden, park) count?
Sessions must take place at your home or in its immediate dependencies (garden, terrace). A public park doesn't count.

Is any specific document required?
We provide a compliant annual tax certificate. Keep it in case of audit, but you don't need to send it with your tax return.

Can I start during the year?
Of course. The tax credit applies to amounts effectively paid in the calendar year, regardless of start date.