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Income Tax - Children's Tuition Fees (Tax Cut)
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
In image
What tax cut for a child in school?
General case
You can benefit from a tax reduction when your dependent child is pursuing secondary (middle school or high school) or higher education.
Affected children
If it's your chargeHowever, your child allows you to get a tax reduction.
If it is of age, it must be attached to your tax shelter.
In order to benefit from the tax reduction, your child must complete as part of his training the following 2 conditions:
- He is not bound by a contract of employment. He is free of all commitments during and after his studies.
- He is not paid.
Your child does not qualify for the discount if they are:
- Learning
- Training Leave
- Study contract with employer
Please note
Your child can be a scholarship holder and receive compensation during a mandatory internship.
Education and relevant studies
Your child must attend secondary or higher education during the current school year, on December 31 of the tax year. The amount of the reduction depends on the class in which he was at that time.
Example :
In 2023, for the 2022 tax return, the child must have been in school by December 31, 2022. The amount of the reduction corresponds to the class in which it was at 31 December 2022.
The studies can be taken in a public or private institution, located in France or abroad.
Correspondence courses are eligible for the reduction only if they are initial training through the Center national d'éducation à distance (Cned).
Tax domicile
Your tax domicile must be in France.
The amount of the reduction depends on the level of education.
Level | Reduction (per child) |
|---|---|
College | €61 |
High School | €153 |
Higher education | €183 |
You must indicate on your return the number of dependent children attending middle school, high school or higher education.
You do not have to attach the child's school certificate, but keep it if requested by the tax authorities.
To complete your tax return, you can consult the explanatory note and the tax handy brochure.
Online Declaration
You must specify the number of children in the part Tax reductions - Tax credits under Number of dependent children continuing their education :
Paper Declaration
You will need to add the form to your return Tax reductions - Tax credits and complete the Number of dependent children continuing their education :
2023 Income Tax Return 2022 - Tax Reductions and Tax Credits
Please note
the relevant boxes are indicated in the practical tax booklet on tax returns.
Alternate custody child
You can benefit from an income tax reduction when your dependent child is pursuing secondary (secondary school or high school) or higher education.
Affected children
If it's your chargeHowever, your child allows you to get a tax reduction.
If it is of age, it must be attached to your tax shelter.
In order to benefit from the tax reduction, your child must complete as part of his training the following 2 conditions:
- He is not bound by a contract of employment. He is free of all commitments during and after his studies.
- He is not paid.
Your child does not qualify for the discount if they are:
- Learning
- Training Leave
- Study contract with employer
Please note
Your child can be a scholarship holder and receive compensation during a mandatory internship.
Education and relevant studies
Your child must attend secondary or higher education during the current school year, on December 31 of the tax year. The amount of the reduction depends on the class in which he was at that time.
Example :
In 2023, for the 2022 tax return, the child must have been in school by December 31, 2022. The amount of the reduction corresponds to the class in which it was at 31 December 2022.
The studies can be taken in a public or private institution, located in France or abroad.
Correspondence courses are eligible for the reduction only if they are initial training through the Center national d'éducation à distance (Cned).
Tax domicile
Your tax domicile must be in France.
The amount of the reduction depends on the level of education.
Level | Reduction (per child) |
|---|---|
College | €30.50 |
High School | €76.50 |
Higher education | €91.50 |
You must indicate on your return the number of dependent children attending middle school, high school or higher education.
You do not have to attach the child's school certificate, but keep it if requested by the tax authorities.
To complete your tax return, you can consult the explanatory note and the tax handy brochure.
Online Declaration
You must specify the number of children in the part Tax reductions - Tax credits under Number of dependent children continuing their education :
Paper Declaration
You will need to add the form to your return Tax reductions - Tax credits and complete the Number of dependent children continuing their education :
2023 Income Tax Return 2022 - Tax Reductions and Tax Credits
Please note
the relevant boxes are indicated in the practical tax booklet on tax returns.
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...)
- General Tax Code: Article 199c FTax reduction for tuition fees for children pursuing secondary or higher education
- Bofip-Taxes n°BOI-IR-RICI-30 relating to the tax reduction granted for the tuition fees of children pursuing secondary or higher education
- Bofip-Taxes n°BOI-IR-RICI relating to tax reductions and credits
FAQ
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance