State can reimburse 50% cost of a personal trainer in France: How it works

Those who work with an at-home, private sports coach or personal trainer in France can receive a tax credit for half of the cost.

Depending on the coach or trainer, their work can be considered a service à domicile (at-home service). If they have service à la personne accreditation, the cost can be deductible by up to 50% in the employer’s tax return.

Fitness coaching comes under the heading of cours à domicile (classes at home).

How does the tax credit for an at-home trainer work?

The service à domicile credit was introduced to encourage people in France to use more home help services. This includes hiring services such as a cleaner and gardener, as well as a personal trainer.

However, the training must meet specific criteria to be eligible for a tax credit. 

The coach must:

• Offer personal training full-time and exclusively (which means they cannot also give group lessons or lessons in a sports establishment or centre)

• Give lessons exclusively in the customer's home

• Register with the government to obtain a ‘personal services’ number

• Provide the employer with an invoice 

If your personal trainer meets the criteria, you can enter the expenses incurred in the box on your tax return reserved for tax credits.

This will enable you to reclaim 50% of the expenses via a tax credit.

There is a limit: 

• €12,000 per year, per tax household for all personal services provided over the year

• For a maximum tax credit of €6,000

• This limit may be increased in certain situations, for example, for people aged over 65, or those with a disability.

Read also: How do tax credits work for hiring a gardener in France? 
Read more: How to get help to stay living at your home in France in older age 

What should I check before hiring a personal trainer or coach?

If you do intend to claim a tax credit make sure that the coach: 

• Has a personal services number (numéro services à la personne, or SAP).

• Offers a package that is eligible for the tax credit (as not all packages are)

• Accepts payment methods that enable you to prove expenses if necessary (eg. bank transfer or traditional cheque).

• Issue invoices or proof of expenditure, which you can use if requested by tax authorities.

You can check a government online directory of registered personal services organisations here. 

Read more: A guide to how to arrange home help in France

Who is eligible for the tax credit for a sports coach?

The tax credit is available to all households, whether they have income tax payable or not. 

• Households that pay tax have the amount deducted from their income tax

• Households under the tax threshold can receive a direct payment from the government.

How can I claim the tax credit?

To claim the tax credit, follow these steps:

• Declare the expenses on your annual tax return. Enter the total amount spent on private coaching in the section for personal services expenses

• Use the Cesu (optional). If you choose to pay a coach using a Chèque emploi service universel, the amount will automatically be taken into account. Note that in this case you become the person’s employer and are also required to pay social charges for them. It is different from you, as a customer, paying an accredited home services organisation. 

• Keep your receipts. Keep all your invoices and proof of payment as the tax authorities can ask for them in the event of a check on your tax affairs.