Regardless of your situation (employed, non-taxable, retired), you are entitled to a 50% tax credit as long as you have a tax address in France.
1. The tax reduction is already applied to the rate you pay
You have paid 50% of the course fees directly, meaning the tax credit has already been applied. However, you will still receive a certificate showing the total amount spent on lessons in 2023, calculated at 100% of the lesson value. This represents the full amount eligible for the tax credit, before any reimbursement.
When filing your tax return, you’ll find the information pre-filled by your tax center, including the total eligible amount at 100% (as shown on your certificate) in box 7DB.
A separate line is reserved for the amounts already reimbursed through the immediate tax credit advance, so no additional calculations are necessary.
2. You pay 100% of the rates - your tax credit is deferred:
You can download your tax certificate from your dashboard. This document includes the total amount of lessons recorded by your teacher, as well as the registration fees paid in the previous year.
When filing your tax return, enter the amount listed on the tax certificate in box 7DB. The tax authorities will reimburse you 50% of the amount declared.
For more information about the tax credit, please visit the official tax website.
3. Special Cases:
If you started paying the rats with pre-applied tax reduction partway through the year, don’t worry. Urssaf will have already pre-filled the information they have. You simply need to enter the amount listed on your tax certificate, which includes the portion paid at 100% pending reimbursement, in box 7DB.
The calculations will be automatic and will reimburse the remaining amount.