Tax certificate
Tax certificate generator for private tutors
Fill in each client's annual certificate online, with the mentions required by French labour law, then print it or save it as a PDF. Free, no account.
The annual tax certificate is the document a tutor registered for home services (services à la personne) gives each client in France. It states the amount actually paid during the year for lessons at home, which lets the client get 50% of it back as a tax credit. It must be sent before 31 March of the following year.
- Without a registered SAP declaration, the certificate gives your client no right to the tax credit.
- Only lessons given at the client's home are eligible. Online lessons are not.
- Amounts paid in cash are excluded. Card, transfer, direct debit, cheque and CESU are accepted.
- Send it to each client before 31 March of the following year.
Annual tax certificate
Home services (services à la personne): amounts paid in 2025
Provider
Name or business name
Address
Identification number : SIREN
Home services declaration no. SAP…, registered on date
Beneficiary
Client name
Home address
I, the undersigned signatory name, certify that Client name received tutoring and lessons at home (article D7231-1 of the French Labour Code), given at their home, and actually paid €0.00 in 2025.
| Period | Lessons | Total hours | Amount |
|---|---|---|---|
| 01/01/2025 to 30/06/2025 | |||
| 01/09/2025 to 31/12/2025 | |||
| Total | 0 | 0 | €0.00 |
Amounts paid in cash are not included in this certificate (article D7233-3 of the French Labour Code). Only the amount paid personally gives right to the tax credit of article 199 sexdecies of the French General Tax Code.
Issued in place, on date
Signature
What you type is saved in your browser for next time, and nothing is sent over the internet. Use "Clear everything" on a shared computer.
With Kadrella, each student's payments are tracked all year and matched to your bank transfers, so the total for the certificate is already calculated in January.
Read the guide to the tax credit certificate · See the other free tools
Frequently asked questions
- Do online lessons qualify for the tax credit?
- No. The French ministry confirmed it in an answer published in the Senate's Official Journal on 17 November 2022: lessons given by video call do not meet the eligibility conditions. Only lessons at the client's home count.
- Do I need an approval (agrément) for tutoring?
- No, a declaration is enough. Tutoring and lessons at home are among the activities that only need a declaration (article D7231-1 of the French Labour Code). Without it, your client gets no tax credit.
- Can a cash payment appear on the certificate?
- No. Only amounts paid by card, direct debit, transfer, cheque or CESU qualify (article D7233-3 of the French Labour Code). Remove cash payments from the total.
- When should I send the certificate?
- Before 31 March of the year after the payments. A certificate for amounts paid in 2026 must be sent before 31 March 2027.
- Is there a specific cap for tutoring?
- No. The general cap for home services applies: €12,000 of spending per year, plus €1,500 per dependent child, up to €15,000. The tax credit is 50% of that spending.
- What if my client uses the immediate advance?
- The obligation to issue the annual certificate stays the same. The immediate advance paid through URSSAF is an advance on the tax credit, deducted later in the final calculation.
Official sources
- French Labour Code, article D7233-4 (certificate mentions)
- French Labour Code, article D7233-3 (payment methods)
- BOFiP, BOI-IR-RICI-150-20 (home services tax credit)
- Service-public: official certificate model
- Ministerial answer of 17 November 2022 on online lessons
Rules checked on 30 September 2026 against the sources above. This generator is provided for guidance and does not replace an accountant's advice. You remain responsible for the information on the certificate.
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