N° SAP 880.168.216

Sport Teacher declared for The STI: Service To individual,
with 35 Departmental Unit of DIRECCTE Bretagne.
You get 50% tax reduction on your home sports lessons.

Who can benefit?

Anyone of French or foreign nationality, domiciled for tax purposes in France.

What are the conditions?

You are taxable
You get 50% tax reduction on your sports lessons.
EXAMPLE: you consume a total of € 1,000 of sports sessions in the calendar year 2020.
In August of the year 2021, you have € 2,000 of income tax payable in 2020.
You will then be entitled to a reduction in your 2020 income tax of € 500
(50% of the € 1000 spent with FAAS-SPORT).
You will therefore only pay € 1,500 instead of € 2,000.

You are tax free
You get 50% tax credit on your sports lessons.
EXAMPLE: you consume a total of € 1,000 in sports sessions over the calendar year 2020.
In August of 2021, you have € 0 tax payable on 2020 income.
You will then be entitled to a 2020 income tax credit of € 500
(50% of the € 1000 spent with FAAS-SPORT).
In September you will receive € 500 from the public treasury.

Source : https://www.impots.gouv.fr/portail/particulier/emploi-domicile

More information on article 199 sexdecies of the general tax code which regulates the tax benefit.