From April 10, 2025, all tax households, including those not liable for tax, will have to complete their income tax return. Among the many boxes to check, one in particular could allow you to make significant savings if you have a garden: box 7DB. Here's an update.
A tax credit for gardening work
If you are a homeowner or tenant, you can benefit from a tax credit corresponding to 50% of the expenses incurred for gardening work. This scheme is capped at €5,000 per year per tax household, which means you could get back up to €2,500 in the form of a tax reduction or refund. However, certain conditions must be met. For example, if you live in a shared apartment, only work carried out in your private spaces is eligible. Common areas do not qualify for this tax benefit.
Conditions for benefiting from the exemption
- Be an individual residing in France.
- Employ a registered professional to carry out the work.
- Pay invoices by a traceable method (bank transfer, credit card, CESU or check)
- Keep your receipts carefully
How to declare these expenses?
To benefit from this tax advantage, you must complete form 2042 RICI and check the famous box 7DB. If this is the first time you are using home services eligible for the tax credit, don't forget to also check box 7DQ. Next, enter the amounts invoiced by the gardening company or the salaries and social security contributions paid to your employee. If you receive rental income from a rental property, you will need to complete form 2044 (line 224) with the same information.
Once you have submitted your tax return, the tax authorities will calculate your taxes and refund them by bank transfer by the end of July. If your bank details are not registered, a check will be sent to you. by post towards the end of August.
What work is eligible?
- Work that counts for this exemption includes:
- Clearing brush
- Mowing the lawn
- Maintaining flowerbeds and vegetable gardens
- Watering and picking fruit and vegetables
- Cleaning the garden and managing green waste
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