VAT rates applicable to personal services

Verified 05 May 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Personal services (PCS) are the provision of services to individual clients. They are carried out by a personal service agency, association or individual contractor (including a micro-contractor). The VAT rate varies depending on the nature of the service.

Personal services bring together 26 service activities at home, which facilitates the daily life of families and the support of young children, the frail, the elderly or the disabled.

Personal services activities may be subject to either the standard VAT rate of 20%, or at one of the following reduced rates: 5.5% or 10%.

FYI  

For personal services provided to The Meeting, in Guadeloupe or in Martinique, the standard rate is 8.5% and there is only a reduced rate of 2.1%.

Companies or organizations in the personal services sector are of 3 types:

  • Company directly providing the service
  • Company recruiting workers to provide a service to a natural person
  • Company to facilitate the hiring of a worker by an employer natural person for the provision of a personal support service

In principle, personal services activities are subject to the standard VAT rate of 20%.

This rate applies to:

  • Small gardening work (including brush clearing)
  • Home classes (excluding school support)
  • Maintenance, maintenance and guarding (at home) of the primary and secondary residence
  • Coordination and provision of services to the person
  • Assistance in the recruitment and management of an employee for the benefit of an employer natural person. When the intermediary is qualified as transparent (or ‘mere agent’), the supply of the service is subject to the standard rate of VAT.

Certain personal services activities may benefit from a reduced rate if they meet the conditions.

What activities do the reduced rates apply to?

The applicable reduced rate varies according to the nature of the activity:

Activities subject to the reduced rate of 5.5%

This reduced rate benefits benefits benefits exclusively related to the essential actions of daily life of disabled persons and dependent elderly persons who are unable to perform them.

In practice, this concerns the following services:

  • Assistance to the elderly or to persons requiring personal assistance at home (excluding medical care)
  • Patient Care (excluding care)
  • Assistance to persons with disabilities (including sign language interpreters or writing technicians)

This rate also applies to the following benefits: condition that they are included in a global offer of services including a set of activities carried out at home:

  • Provision of driving the personal vehicle of dependent persons, from home to work, or at the place of vacation as well as for the performance of administrative procedures
  • Mobility aid and transport of persons with mobility difficulties
  • Supporting the elderly or disabled when traveling outside their homes
Activities subject to the reduced rate of 10%

This reduced rate benefits the following:

  • Home maintenance and housework
  • Small DIY jobs
  • Childcare at home
  • School support at home
  • Aesthetic care at home for dependent people
  • Preparation of meals at home
  • Pet care and walks for dependent persons (except veterinary care and grooming)
  • Administrative assistance at home

This rate also applies to the following benefits: condition that they are included in a global offer of services including a set of activities carried out at home:

  • Meal delivery at home
  • Collection and home delivery of ironed linen
  • Delivery of groceries at home
  • Accompaniment of children in their movements outside their homes

FYI  

For personal services provided to The Meeting, in Guadeloupe or in Martinique, there is only a reduced rate of 2.1%.

What are the conditions for benefiting from a reduced rate?

To benefit from a reduced rate, the professional must respect all of the following conditions :

  • The activity must be carried out from exclusively (except for certain bodies or companies which benefit from a derogation, such as collective nurseries or intermediate associations. On this point, more information is available on the “ Personal service organization: declaration, approval or authorization »)
    The professional must therefore offer only activities of services to the person.
  • Services must be provided or performed at home (located in France) natural persons (or in the immediate vicinity if this promotes home care and avoids care in a specialized institution)
  • For certain types of personal services, the professional must first have performed a declaration. More information about these formalities is available on the government website dedicated to personal services
  • Certain activities must be included in a global offer of services provided mainly at the customer's home. This means that the professional must propose a set of personal services to his clients. These include, for example, the delivery of meals, groceries or ironed linen at home, the provision of driving a personal vehicle for persons dependent on the home at work, and the accompanying of children, the elderly or the disabled in their journeys outside their homes.

On the same subject

Who can help me?

Find who can answer your questions in your region

FAQ