Holiday vouchers for Liberal Professions: 2026 Guide

Updated March 2026 - Did you know that liberal professions and self-employed workers (TNS) can benefit from holiday vouchers with significant tax and social advantages? This little-known ANCV system allows you to finance your vacation while reducing your contributions. Complete decryption.

Liberal professions concerned

All self-employed workers (TNS) working in a liberal profession are eligible for ANCV holiday vouchers, whether they employ employees or not:

• ▸Health professions: doctors, dentists, physiotherapists, nurses
• ▸Legal professions: lawyers, notaries, bailiffs
• ▸Figure professions: accountants, auditors
• ▸Consultants and independents: IT consultants, trainers, architects
• ▸Craftsmen: plumbers, electricians, carpenters

Eligibility conditions

For liberal professionals without employees, the conditions are simple:

• ▸Be affiliated with URSSAF (French social contributions authority) as TNS
• ▸Be up to date with your declarations and social security contributions
• ▸No income conditions for the professional himself

For professional employers (less than 50 employees), additional conditions apply:

• ▸Have a collective agreement (industry or company)
• ▸Send a written proposal for a contribution to employees
• ▸The contribution must not replace an element of salary

Exemption from social security contributions

The employer's contribution to finance holiday vouchers is exempt from social security contributions (excluding CSG-CRDS) within the following limits:

Income tax exemption

The value of holiday vouchers does not enter into the income tax base** for the beneficiary, provided they do not exceed a gross monthly minimum wage per year (around €1,850 in 2026).

Accounting deductibility

For self-employed professionals, holiday vouchers are deductible from professional profits (BNC) within the limit of 30% of the gross monthly minimum wage. This deduction is added to the other deductible expenses of the activity.

Hayot Expertise Advice: The tax advantage is twofold: exemption from social security contributions + deductibility of profit. On a contribution of €550, the real savings can reach €250 to €350 depending on your TMI.

Order from the ANCV

Holiday vouchers must be ordered exclusively from the National Agency for Holiday Vouchers (ANCV):

1. ▸Create your professional account on ancv.com
2. ▸Order holiday vouchers (paper format or e-holiday vouchers)
3. ▸Finance the order (between €10 and €50 by check, free amount)
4. ▸Receive your checks within 8 to 15 business days

Electronic format: ANCV Connect

Since 2023, the ANCV has offered the e-holiday voucher (dematerialized) format:

• ▸ANCV Connect mobile application
• ▸Contactless payment at approved service providers
• ▸More than 200,000 tourism professionals accept holiday vouchers
• ▸Validity: 2 years after the year of issue (e.g.: 2026 check valid until 12/31/2028)

Specific ceilings per employee

For liberal professions employing employees, the exemption ceilings vary depending on the employee's remuneration:

Family increases:

• ▸+5% per dependent child of the employee
• ▸+10% per disabled child
• ▸Capped at an additional 15% in total

Overall ceiling per company

The overall ceiling of the exemption corresponds to 50% of the monthly minimum wage multiplied by the number of employees. For example, with 3 collaborators:

• ▸2026 ceiling: approximately €2,775 (€925 × 3)
• ▸Each employee can receive up to €925 in exempt holiday vouchers

Where to use them?

Holiday vouchers are accepted by more than 200,000 professionals in France and the EU:

• ▸🏨 Accommodation: hotels, lodges, campsites, tourist residences
• ▸✈️ Transport: SNCF, airlines, car rental
• ▸🍽️ Catering: traditional and fast food restaurants
• ▸🎡 Leisure: amusement parks, museums, cinemas, shows
• ▸⛷️ Sports: ski resorts, sports clubs, water sports centers

Reimbursement case

Unused holiday vouchers can be reimbursed by the ANCV within 3 months following their validity date. After this time, they are lost.

Practical example: independent consultant

Profile: IT consultant in BNC, annual profit of €80,000, TMI at 30%.

Combination with other devices

Holiday vouchers can be combined with other optimization tools:

• ▸PER (Retirement Savings Plan) for retirement
• ▸Madelin contracts (welfare and health)
• ▸Remuneration optimization (dividends vs remuneration)

❌ Exceed the exemption ceiling: beyond 30% of the minimum wage, social security contributions apply ❌ Use checks for non-eligible purchases (material goods, fuel excluding travel) ❌ Order without being up to date with your URSSAF contributions ❌ Forgetting to declare the contribution in your BNC declaration

Our firm supports you in the overall tax optimization of your self-employed activity, including holiday vouchers and all additional measures:

👉 Discover our support for liberal professions

Holiday vouchers constitute a simple and effective optimization lever for the liberal professions. With a real cost of around 35% lower than the face value, it is one of the rare devices allowing cumulative social exemption, tax deductibility and personal benefit. Enjoy!

📞 Want to optimize your liberal profession taxation? Our firm identifies all the levers adapted to your situation. Request a free quote