Ceilings for home help tax credit

Plus exceptions for dependents, seniors, and people with disabilities

The standard tax credit for home or personal help is 50% of expenses, up to €12,000 per tax household (giving a maximum credit of €6,000).

Exceptions / increases to the ceiling:

Dependents or attached children – add €1,500 per child (or half if the child is in alternating residence).
Household members aged 65 or older – add €1,500 per person over 65.
Parents or grandparents aged 65+ with recognised dependency needs – add €1,500 per person if you pay for help in their home.
First year employing someone via the Cesu – ceiling rises to €15,000.
People with a disability – ceiling rises to €20,000 (if someone in the household has an invalidité card, a disability pension due to inability to work, or a disabled child receiving complément AEEH).

Specific work types may have their own sub-ceilings within these limits: