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

Verified 08 June 2023 - 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 meet the following 2 conditions:

  • Have under 6 years on 1er January of the tax year (for the 2023 income tax return 2022, he must have been born in 2016 or later)
  • Be at your expense

Conditions relating to the custody mode

The child must be cared for under one of the following conditions:

  • Maternity Assistant approved
  • Host Institution 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. Food costs are therefore 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 employ a childminder, you have to declare the annual net salary you paid her, and add the social security contributions you paid.

If you received the child care choice supplement, you have to deduct it from your expenses.

Example :

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

Add-on free choice of mode of custody: €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.

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.

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 registered 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 tax credit paid?

A deposit of 60% is paid to you in january, based on the amount of the tax credit received the previous year.

The balance is paid to you 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 2022 expenses, a deposit of 60% the tax credit is paid to you in January 2023, based on the amount of the tax credit received in 2022.

The balance is paid to you in the summer of 2023, based on your actual expenses.

Please note

the possibility of immediate advance of the tax credit is scheduled for 1er by January 2024.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

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