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

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

Do you have your dependent children or grandchildren under 6 years of age outside your home? You can benefit from a tax credit for child care expenses.

Data subjects

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

Conditions relating to the child

The child must complete the 2 conditions following:

  • Have under 6 years on 1er January of the tax year (for the 2024 income tax return 2023, he must be born in 2017 or later)
  • Be at your expense

Conditions relating to the custody mode

The child must be kept under any of the following conditions :

  • Licensed childminder
  • Childcare facilities for children under 6 years of age (crèche, drop-in center, school nursery, leisure center, etc.)

Please note

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

The expenses are only for child care.

Please note

Food costs are not taken into account.

The expenses that are taken into account are those that you actually incurred.

The aid received for child care must be deducted, including the following aid:

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

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

Maximum amount

Per Child

Per child in alternate care

Reportable childcare expenses

€3,500 maximum

€1,750 maximum

Tax credit

€1,750 maximum

€875 maximum

If you use a childminder, you must declare the annual net salary that you paid to him, and add the social contributions that you paid for.

If you have touched the free choice supplement you have to deduct it from your expenses.

Example :

Maternal assistant (annual net salary and contributions): €4,500 per year

Free choice of mode of custody supplement: €3,500 per year

Expenses: €4,500 - €3,500 = €1,000

You must declare child care expenses of €1,000 for the year.

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

Statement

You have to report the amount of tax credit on your income tax return.

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

Supporting documents for expenditure

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

If you have a licensed childminder, ask for your Pajemploi tax certificate.

You can download it from your online account, section Edit my tax certificates.

Urssaf Service Pajemploi en ligne

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

FYI  

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

When is the out-of-home child care tax credit paid?

One down payment of 60% is paid to you in January, based on the amount of the tax credit received in the previous year.

The balance you get paid in the summer, based on your actual expenses.

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2023 expenses, a deposit of 60% the tax credit is paid to you in January 2024, based on the amount of the tax credit received in 2023.

The balance is paid to you in the summer of 2024, based on your actual expenses.

Please note

the possibility of immediate advance of the tax credit is scheduled for 1er by July 2026.

Income tax: 2024 income tax return for 2023

Published on 1 January 2024

This page is up to date for the 2023 tax return.

However, the forms, online services and information documents are not yet available for the 2024 campaign. They will be made available online as soon as they become available.

Who can help me?

Find who can answer your questions in your region