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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.

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