Income Tax - Out-of-Home Child Care (tax credit)
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ?
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.
You can get tax credit if you are in one of the following situations:
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
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.)
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:
- Free choice of custody paid by Caf: titleContent
- Aid paid by the employer
The tax credit is equal to 50%amounts paid up to the following limits:
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.
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).
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.
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.
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.
an invoice paid in cash will not be accepted as proof.
Who can help me?
Find who can answer your questions in your region
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Family allowancesService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- I declare my tax credits and reductionsMinistry of Finance