Income Tax - What do I report when I am in a vocational training programme?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Amounts collected in the course of vocational training are taxable on income and must therefore be reported.
You can also report your fees, subject to certain conditions.
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You are paid during vocational training
Remuneration received may be taxed on income and must therefore be declared.
You must report the remuneration and allowances you receive under a training contract (e.g., alternating contract, future contract, professionalisation contract, reclassification contract).
You can declare your training expenses (travel, meals, documentation...).
They are deductible under certain conditions if you are in one of the following situations:
- Employee active
- Pôle emploi job applicant
Expenses must be made to improve your professional situation or to enter another occupation.
Warning
you must opt for deduction of actual costs and justify your expenses.
You're not paid
You can declare your training expenses (travel, meals, documentation...).
They are deductible under certain conditions if you are in one of the following situations:
- Employee active
- Pôle emploi job applicant
Expenses must be made to improve your professional situation or to enter another occupation.
Warning
you must opt for deduction of actual costs and justify your expenses.
The reporting deadline varies depending on whether you report your income online or on a paper form.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Who can help me?
Find who can answer your questions in your region
- Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cTaxable income (Article 79)
- General tax code: Articles 82 to 84ADetermination of taxable income (section 82)
- Bofip-Taxes n°BOI-RSA-CHAMP-10-20 on the taxation of the remuneration of holders of a particular status (apprentices, maternal assistants, etc.)
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance