Understanding Tax Credits for Gardening Services: Pruning Exclusions

Many people mistakenly believe that tree pruning qualifies for tax credits under personal services regulations. However, the reality is quite clear: this activity does not fall within the eligible categories. This misunderstanding is common, especially since general garden maintenance can, in some cases, provide tax benefits. This article aims to clarify what is meant by "pruning" and explain why it is excluded from tax credit eligibility. We will also outline which gardening services are eligible for tax credits and which are not, providing a straightforward and comprehensive overview to prevent any misinterpretations.

Pruning: Eligible for Tax Credits or Not?

Personal services are governed by specific regulations that outline eligible tasks. According to these guidelines, pruning or trimming can only be considered minor gardening tasks if they are performed at ground level, do not require the worker to climb into the tree, and do not involve specialized equipment such as ropes or harnesses. This is detailed in the circular regarding personal service activities.

In 2025, the Minister of Economy clarified that the pruning of trees and shrubs may qualify as minor gardening work eligible for personal services only when conducted at a height accessible from the ground, within the taxpayer's primary or secondary residence, and as part of routine maintenance. The circular further specifies that these tasks include pruning hedges and trees and clearing brush, but explicitly excludes all other forestry work as defined under article L. 722-3 of the rural code.

Forestry Work Excluded from Tax Benefits Except for Clearing Brush

The circular makes it clear that forestry work is not eligible for tax credits under personal services. According to article L722-3, which has been in effect since October 15, 2024, forestry tasks encompass wood harvesting, tree felling, branch cutting, pruning, timber hauling, and wood transportation.

It is important to note that while clearing brush is included in the list of forestry tasks, it can still be eligible when classified as minor gardening work, as clarified in the circular. Thus, certain minor gardening tasks, including specific brush clearing activities, may qualify for tax credits.

Which Gardening Services are Eligible for 50% Tax Credits?

Minor gardening tasks involve routine maintenance of private gardens, such as pruning, brush clearing, leaf collection, and snow removal. The disposal of green waste is included in these services. These activities are restricted to simple tasks performed at ground level without the need for heavy equipment. Excluded from eligibility are forestry or agricultural tasks and significant landscaping projects (like earthworks or garden creation). Maintenance of surrounding areas, pools, and ponds (like leaf collection) is also eligible. These services are subject to a specific annual cap of €5,000 per household. It is noteworthy that the overall cap for expenses eligible for personal services benefits, across all activities, is set at €12,000 per year per household, barring exceptional circumstances.

🌿 Minor Gardening Tasks

Minor gardening tasks, including brush clearing. Cap: €5,000 per year per tax household.

• Pruning small shrubs
• Hedge trimming
• Lawn mowing
• Brush clearing
• Manual removal of small plants
• Leaf collection
• Manual, thermal, or biological weeding
• Disposal or shredding of green waste
• Soil amendment (excluding supplies)
• Garden watering (excluding automatic systems)
• Compost maintenance
• Vegetable garden maintenance (for personal consumption)
• Soil protection, mulching (excluding supplies)
• Plant protection
• Re-flowering (excluding supplies)
• Soil turning
• Scarification (without reseeding)
• Organic treatment of plants

 Tasks performed from the ground at accessible heights (decree of September 1, 2004).  Eligible pruning performed by the service provider.

🧼 Cleaning Services (10% VAT)

Home maintenance and cleaning tasks. Cap: €12,000 per year per tax household.

• Manual washing
• Terrace cleaning
• Floor cleaning
• Window cleaning
• Door cleaning
• Balcony cleaning
• Stair cleaning

In conclusion, it is crucial to differentiate between pruning and maintenance trimming to determine eligibility for the 50% tax credit. Once the work requires height access, specialized equipment, or technical skills, it no longer qualifies as a personal service and is thus ineligible. Conversely, simple tasks performed from the ground without special equipment may qualify for this advantage under specific conditions. Understanding this distinction helps avoid mistakes and secures your position, whether you are a private individual or a professional, in case of a tax audit.