What is the maximum amount of the tax credit for Personal Services?

The maximum amount of the tax credit depends on your personal situation and applies to all the personal services you receive. The general annual ceiling is €6,000, or 50% of a spending ceiling of €12,000. This ceiling can be increased by €1,500 per dependent child, without exceeding €18,000 in the first year of tax credit, then €15,000 in subsequent years. If custody of the child is shared between both parents, the increase in the ceiling is reduced by half.

Other situations allow for higher ceilings:

• A maximum tax credit of €6,750 (50% of a spending limit of €13,500) is granted if a member of the tax household is over 65, if you have a child under 18, or if you financially support an ascendant over 65 who is a beneficiary of the APA.
• A tax credit of up to €7,500 (50% of a spending limit of €15,000) is granted if at least two members of the household are over 65, if you have two or more dependent children under 18, or if you pay benefits for two ascendants over 65 who are APA beneficiaries.
• The ceiling can go up to €10,000 (50% of a spending ceiling of €20,000) for people with disabilities or invalids (holders of a disability card of at least 80% or receiving a 3rd category disability pension), as well as for taxpayers who have a dependent who holds this card or a child receiving the CAES (Special Education Allowance Supplement).

Certain personal services are subject to specific ceilings, such as small DIY jobs, which are limited to €500 per year, i.e. a maximum tax benefit of €250, or small gardening jobs, for which the annual ceiling is €5,000, i.e. a maximum tax benefit of €2,500.

Finally, all of these expenses reduce the overall ceiling of €12,000 for all personal services. For example, if you spend €5,000 on gardening work, the ceiling for other services (such as housekeeping or childcare) will be reduced to €7,000. It's also important to note that the overall ceiling for tax breaks, including all tax credits and reductions, is set at €10,000.