What is the immediate tax credit advance?
Official definition and legal framework
L’tax administration recognized the immediate advance tax credit – also called instant tax credit – as an optional service governed by decree no. 2021-1935 of December 30, 2021. This legal framework sets out an annual ceiling €6,000 tax credit per tax household, for a maximum of €12,000 of expenditure in personal services.
To be eligible, your main residence must be located in France. The services concerned include personal assistance, house maintenance, academic support even small gardening jobs. Your income tax return automatically integrates the amounts benefiting from this advance, simplifying your tax procedures.
Difference between an immediate advance and a tax deposit
Immediate advance the tax advance payment are two mechanisms that need to be differentiated. Both allow you to benefit from the tax credit for personal The first allows you to pay only 50% of the amount of your services directly upon invoicing, while the tax advance is an advance payment of 60% of the tax credit from the previous year, made in January.
These two devices can complement each other. For example, if you use an immediate advance for your home help services, the amount of your tax advance will be automatically adjusted the following year by the tax authorities. This combination guarantees optimal management of your cash flow throughout the year.
History and implementation by URSSAF and DGFiP
In September 2025, the experimentation immediate advance tax credit program began in Paris and the Nord department. Following the positive results, the program was extended and deployed gradually from January 2022 for private employers using Cesu, then in April 2022 for clients of personal services organizations. A partnership between the General Directorate of Public Finances (DGFiP) has enabled the implementation of an automatic data exchange system. This ensures the instant recognition of tax credits and an automatic adjustment of tax advances from the following year. Since September 2022, the instant tax credit service has been accessible to all personal services, whether they are private employers or clients of service providers.
How does the immediate tax credit advance work?
Principle of reduced payment upon invoice
Thanks to the immediate advance, you only pay 50% of the amount of your personal services invoice. For example, for a service of home help billed at €200, you only pay €100, the other half being directly covered by the State.
This system works equally well for a home employee, but only for services provided by a service company. Each time a home help service is invoiced, the tax credit amount is automatically deducted, without any action on your part. Senior Compagnie declares the total amount of the service on the URSSAF CESU platform provided for this purpose.
Good to know: the URSSAF automatically calculates the immediate tax credit of 50% of the cost of the home help service. It is responsible for paying the portion corresponding to the tax credit directly to the service provider within 4 working days. Your online account allows you to track your expenses in real time and the amount remaining available within the annual limit.
Role of URSSAF in the system
L’Urssaf acts as the central intermediary between the individuals, the service providers, and the tax administration. Its main mission is to manage financial flows and secure all transactions related to immediate advances.
For the taxpayersUrssaf checks the eligibility of applications, calculates the amounts of tax credits, and makes payments to service providers within 4 working days. It also provides an online account allowing you to track expenses and manage certificates.
The organization also ensures the automatic transmission of information to the tax authorities for the pre-completion of your tax return. A system of alerts by SMS or email informs you of each new payment request to be validated.
The key stages of operation
To set up the immediate tax credit advance, your service provider initiates the procedure by creating your file. You will then receive a notification to activate your online account on the URSSAF platform. Once your registration is validated, each new service triggers a payment request.
You have 48 hours to validate this request via your personal space. The reduced amount will be debited from your bank account two days after your approval. This arrangement allows for a call for services regularly without administrative complications.
The daily activities at home are thus facilitated, whether for computer assistancepunctual orappointmentregular meetings with your caregiver. An SMS alert system reminds you of each important step in the process.
Who can benefit from the immediate advance tax credit?
Individual employers using CESU
Do you directly employ a home help or a housekeeper? The serviceCESU+gives you access to immediate advance. To activate it, go to your CESU account online and complete the accessible form from the “My tax advantage” section.
Activation requires the consent of your home employee. Once the service is activated, you will immediately see the amount remaining to be paid after deducting 50% the tax credit costs of employment, reduced by half, from your next declaration.
You can track your annual expenses and remaining available tax credit in real time from your personal space. Senior Compagnie supports you in this process to simplify the administrative management of your home help.
Personal services clients
People using personal services companies, like Senior Compagnie, can now benefit from the immediate advance. The activation process is carried out directly with your service provider, which must be approved and authorized by URSSAF to offer this service.
Your service provider creates your file on the dedicated platform, and you receive a link by email to finalize your registration. Once activated, the system automatically applies to all services eligible: home maintenance, grocery delivery, assistance to elderly people, or individuals with disabilities.
A personal space allows you to manage your payment requests and track your expenses in real time. Senior Compagnie offers this solution to all its beneficiaries to facilitate the financing of their home care services.
General eligibility conditions
To benefit from the immediate advance of the tax credit, you must be domiciled for tax purposes in France and have a bank account in mainland France. The system only applies to personal services carried out at your main or secondary residence, whether you own or rent it.
An annual ceiling of 12,000 euros of expenses is fixed for all benefits, which can be increased up to 20,000 euros depending on your situation (disabled person, presence of dependent children). Pre-financed CESU payments are not compatible with the immediate advance, because they already benefit from other tax advantages.
Possible accumulation with APA and PCH
The deployment of the immediate advance of tax credit for beneficiaries of the APA (Personalized Autonomy Allowance) and the PCH (Disability Compensation Benefit) is planned for July 2027. This date gives time for the departmental and URSSAF systems to coordinate.
In the meantime, recipients of these benefits continue to pay the full amount of their benefits before receiving their tax credit the following year, with a 60% advance in January. The amount of the credit is calculated on the expenses remaining after deduction of the aid received.
A transitional system, however, makes your procedures easier: when filing your tax return, indicate the total amount of expenses online (7DB) and the aid received (APA, PCH) online (7DR). The tax authorities automatically calculate your tax credit on the remaining amount.
