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Income Tax - Out-of-Home Child Care (tax credit)

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

Additional cases ?

If the child is kept at home

You can benefit, subject to conditions, from a tax credit for child care expenses of your dependent children or grandchildren under 6 years of age, in case of care outside the home.

Persons

You can get tax credit if you are in one of the following situations:

Child-related conditions

The child must meet the following 2 conditions:

  • Under 6 on 1to January of the taxation year (for 2022 taxation of 2021 income, it must be born in 2015 or later)
  • Be your

Custody requirements

The child shall be kept under one of the following conditions:

  • Registered maternal assistant
  • Children under 6 years old (nursery, day-care centre, school day-care centre, leisure centre, etc.)

Please note

there is another tax credit where the child is kept at home.

The expenses relate only to child care. Food costs are therefore not included.

The expenses taken into account are those you actually incurred.

Child care aid should be deducted, in particular:

The tax credit is equal to 50%amounts paid up to the following limits:

Maximum amount eligible for the tax credit and maximum tax credit amount per child

Maximum

Per Child

Per child, in the case of alternate care

Custody fee to be reported

€2,300 maximum

€1,150 maximum

Tax Credit

€1,150 maximum

€575 maximum

If you employ a mother's assistant, you must report the annual net salary you paid her and add the social security contributions you paid.

If you received the optional childcare supplement, you must deduct it from your expenses.

Example :

Mother's assistant (annual net salary and contributions): €4,500 per year

Add-in free choice of custody: €3,500 per year

Expenditure: €4,500 - €3,500 = €1 000

You must report a child care fee €1 000 for the year.

You are entitled to an annual tax credit of €500 (€1 000/2).

Declaration

You must report the tax credit amounts on your tax return.

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration
Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

If the amount of the tax credit exceeds the amount of your income tax, the excess will be returned to you.

Justification of expenditure

To qualify for the tax credit, you must account for your expenses.

If you employ a licenced maternal assistant, apply for your Pajemploi tax certificate.

You can download it from your online account, Edit Tax Certificates.

Urssaf Service Pajemploi en ligne

You do not have to attach the supporting documents to your tax return, but you must be able to provide them to the tax authority upon request.

FYI  

an invoice paid in cash will not be accepted as proof.

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