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How is an apprentice's salary taxed?

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

If you were an apprentice in 2019 and received income related to this apprenticeship contract, these salaries are exempt until €18,255..

  Warning : the amount shall be assessed before the deduction of professional fees..

Therefore, you only have to report the part of the salary that is greater than that amount.

For example, you were an apprentice in 2019 and you perceived €18,500 pay.

The amount of this salary is exempt up to €18,255..

The income to be reported is €18,500- €18,255 = €245