Home services tax credit: tighter conditions for services outside the home, meal delivery for dependent people

The 2026 budget act amends the tax credit for personal services (Article 199 sexdecies of the CGI (General Tax Code)). Services provided outside the home qualify only if they are part of a package supplied by the same employee, association, business or organisation, including activities carried out at the residence, and if the annual amounts paid for these services do not exceed those paid for the activities at the residence. Home meal delivery services are treated as supplied at the residence, even outside such a package, when taken out for elderly people, disabled people or people who need personal help at home or mobility assistance, like remote assistance services.