Income tax - What should be reported in vocational training?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Amounts received during vocational training are taxable on income and therefore must be reported.

You can also declare your expenses, under certain conditions.

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You are paid during vocational training

The remuneration received is taxable on income and must therefore be declared.

You must report the salaries and allowances you receive from a training contract (for example, alternating contract, professionalisation contract).

You can declare your training costs (travel, meals, documentation...).

They are deductible, under certain conditions, if you are in any of the following :

  • Employee active
  • Job seeker registered in Pôle emploi

Expenses must be made to improve your professional situation or to enter another profession.

Warning  

you must opt for the deduction of actual costs and justify your expenses.

You are not paid during vocational training

You can declare your training costs (travel, meals, documentation...).

They are deductible, under certain conditions, if you are in any of the following :

  • Employee active
  • Job seeker registered in Pôle emploi

Expenses must be made to improve your professional situation or to enter another profession.

Warning  

you must opt for the deduction of actual costs and justify your expenses.

The filing deadline varies depending on whether you are reporting your income online or on a paper form.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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