Income deduction
It reduces taxable income. Its effect depends in particular on the tax scale and household composition.
Your taxes, your decisions
What can you deduct from your taxes?
Work expenses, childcare, home help or retirement savings. Tax benefits depend on your income, spending and household. If you want to understand how to pay less tax, start with eligible expenses and the supporting documents you hold.
Whether you work in France, are retired or commute to Switzerland, identify the deductions, tax reductions and tax credits that apply to you, then estimate their effect for the situations covered.
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Deductions, tax reductions and tax credits: what is the difference?
Tax reduction
It reduces the tax calculated, within the scheme's limits. The amount exceeding the tax liability is generally not refunded.
Tax credit
It reduces tax and may be refunded when it exceeds the tax liability, according to the applicable rules.
This list of deductible expenses and other tax benefits helps you identify relevant items. The amount spent, the amount taken into account and the tax saving are three different amounts.
| Scheme | Type | Who qualifies, and under what condition? | Useful supporting document |
|---|---|---|---|
| Actual work expenses | Deduction | Employees with documented expenses necessary for their work, instead of the 10 % allowance. | Journey records, invoices, employer certificates and details of reimbursed expenses. |
| Voluntary PER contributions | Deduction | Account holders with an available retirement savings deduction ceiling, depending on the year and age at payment. | Tax assessment notice and certificate of deductible contributions. |
| Maintenance payments | Deduction | Support fulfilling a maintenance obligation. For an adult child, check their resources and that they are not included in your tax household. | Evidence of payments, the recipient's resources and any relevant decision. |
| Donations to eligible organisations | Tax reduction | Donors holding a tax receipt. The rate and ceiling depend on the organisation and donation date. | Tax receipt showing the nature of the donation and its recipient. |
| Nursing-home expenses (EHPAD) | Tax reduction | Residents of an eligible establishment, for dependency and accommodation costs after assistance received. | Certificate from the establishment, invoices and details of assistance received. |
| Childcare outside the home | Tax credit | Children dependent on the household and under 6 on 1 January of the relevant year. Enter eligible expenses after assistance received. | Nursery or Pajemploi certificate, assistance received and childcare expenses. |
| Home services | Tax credit | Eligible services provided at home, within the applicable ceilings and after assistance received. | CESU or service-provider tax certificate and details of assistance received. |
Official sources income tax calculation and tax reductions and tax credits.
Your household as a whole
Your personalised tax assessment
Compare your current position, eligible expenses already incurred and the possible effect of a new PER contribution. Contact details are requested only if you choose to have your assessment reviewed.
Your estimate
Your estimated tax in three steps
Your answers have changed. Recalculate your assessment to update the amounts and the summary to be shared.
Check the points that matter
An Alperea adviser can review the items requiring confirmation and help you decide whether a PER contribution suits your situation.
Have my assessment reviewed
An adviser from the brokerage will contact you to discuss your request. Choose the information you want to share.
Employees
Actual expenses or the 10 % allowance: which should you choose?
Salaries normally qualify for a standard 10 % deduction, subject to a minimum and maximum. If your eligible, documented work expenses are higher, claiming actual expenses may be more beneficial. Each employee in the household chooses individually.
Compare all eligible expenses with the standard allowance, accounting for employer allowances and reimbursements. A personal expense does not become a work expense simply because you have an invoice.
Compare my expenses in the assessmentMileage and meal expenses
For commuting, the mileage scale depends on the vehicle, its French fiscal horsepower rating and eligible distance. Journeys exceeding 40 km each way require justification. Reimbursements and the number of days actually worked must be examined.
For meals, only additional work-related costs may qualify, after the value of a meal at home and any employer contribution. Keep records of days, invoices and assistance received.
Families and everyday expenses
Childcare, home services, donations and maintenance payments
Childcare and home services
Eligible childcare outside the home qualifies for a tax credit of 50 % of expenses taken into account within the applicable ceiling. Assistance, including the childcare benefit (complément de libre choix du mode de garde), reduces the expense to enter.
The home-services tax credit is also calculated at 50 % of eligible expenses, subject to a ceiling that may be increased. Some services have their own sub-limits. Immediate advances or advance payments already received must be distinguished from the final credit amount.
Donations and maintenance payments
Donations may qualify for a tax reduction of 66 %, or 75 % for certain organisations within a specific ceiling. The reduction is not an automatic refund. The tax receipt, year and donation date determine the applicable scheme.
Deductible maintenance requires the recipient to be in need and payments to be documented. For an adult child, compare inclusion in your tax household with a deductible maintenance payment. You cannot combine both for the same child. Their income, the household's tax shares and the maintenance ceiling can affect the result.
Swiss cross-border workers
What can a Swiss cross-border worker deduct from French income tax?
Start by identifying the tax treatment of each Swiss income source. Some salaries are taxable in France. Others are declared in France with a treaty tax credit, for example where the applicable rules lead to box 8TK. The canton alone does not determine the regime.
Work expenses, compulsory contributions and deductible PER contributions must be examined in that context. For a mixed-income household, the effect on French tax may differ from that for a household whose income is all taxable only in France.
Compulsory LAMal and STFS / Urssaf contributions
Swiss compulsory LAMal health insurance contributions and French STFS / Urssaf contributions have different deduction rules. Compulsory LAMal must be considered together with the Swiss salary. STFS contributions are deductible from total income under the DGFiP conditions.
A contribution already subtracted from salary or already declared as an expense must not be deducted again. Supplementary health insurance premiums do not automatically follow the rules for compulsory contributions.
For detailed procedures, see our cross-border tax guide and the FAQ on taxation of cross-border workers.
Retirees
Pension allowance, home help and the EHPAD tax reduction
The pension allowance
Taxable pensions normally benefit from a 10 % allowance, with a minimum per pensioner and a maximum for the whole household. An additional allowance related to age or disability may apply subject to income conditions. The assessment distinguishes these allowances from expenses to declare.
Eligible home services may qualify for the corresponding tax credit. For a person in a residential establishment, the EHPAD tax reduction applies to eligible dependency and accommodation costs after assistance, at 25 % within a limit of €10 000 of expenses per resident.
This reduction can lower the tax payable. On its own, it does not create a refund for a person who owes no tax.
Swiss pensions and PER after retirement
A regular private Swiss pension is generally taxable in France for a French tax resident. Swiss public-service pensions may depend on nationality and actual taxation in Switzerland. Lump-sum payments require a specific review.
A PER can be opened after retirement subject to the contract terms. Retirement alone does not prohibit opening an account. For contributions made from 1 January 2026, the deduction benefit ceases from age 70. The contract's suitability also depends on tax at withdrawal, charges and the need for access to savings.
DGFiP: pensioners receiving Swiss pensions · Individual PER.
One step in your assessment
PER simulator, tax saving and retirement savings deduction ceiling
A deductible contribution to a retirement savings plan reduces taxable income within the remaining deduction ceiling. Its tax saving depends on the household, the tax bands crossed and other tax benefits. Simply multiplying the contribution by a marginal tax rate does not replace recalculating the household's tax.
In the assessment, the difference between scenarios B and C shows the estimated additional effect of the new contribution. The amount contributed remains a savings outlay. That amount and its tax saving are shown separately.
Find your retirement savings deduction ceiling on your tax notice. Account for contributions already made and any carry-forwards or pooling applicable to your situation, without adding them a second time.
Test a contribution in my assessmentOther situations
Your questions about deductions and the tax assessment
If you are self-employed or a landlord, your micro or actual-expenses tax regime and the nature of your receipts change which expenses qualify. Business regimes, rental income and property schemes require a separate calculation. For self-employed people, see the DGFiP guidance on self-employment tax regimes. For landlords, see our guide to deductible rental-income expenses or have your situation reviewed.
Can I deduct an expense already reimbursed?
Account for reimbursements or assistance according to the scheme's rules. For childcare and home-services tax credits, enter the eligible expense remaining at your charge. For work expenses, check how employer allowances are treated.
Why does the assessment ask for amounts already declared?
They establish a consistent current position and avoid duplicate deductions. Scenario B adds eligible expenses already incurred that you identify as not yet taken into account. It does not create an expense for you.
Are tax reductions and tax credits always refunded?
A tax reduction is offset against tax within the applicable limit. A tax credit may be refundable under its rules. The assessment shows estimated tax payable and any refund separately. It does not calculate the cash balance after withholding tax and advances already received.
Does the result constitute a tax return?
The assessment is an estimate based on your answers and the rules shown. Special situations and items not covered appear in the points to review. You can check further with the official DGFiP simulator and request a review by the brokerage.
How do I choose between including an adult child and deducting maintenance?
Including the child may change the household's tax shares and income. Deductible maintenance requires, in particular, a child in need who is not included in your tax household, with documented payments within the ceilings. Compare both households and the child's filing obligations. Both benefits cannot be combined for the same child.
What happens if my case cannot be calculated?
The relevant items are marked for review or outside the calculation. An estimate is shown only for supported situations. You can call an adviser or voluntarily share your summary to review any missing details.
Something to check for your household?
Your assessment is a starting point for a discussion with the Alperea brokerage, in Gex or remotely.
Guide checked on 7 November 2026. Your estimate states the applicable rules and tax year. For 2025 income, the reference used for checking is the official DGFiP 2026 simulator.
