Income tax - What should be reported in vocational training?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

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 at France Travail (formerly 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 at France Travail (formerly 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.

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

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

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