Income Tax - Children's Tuition (reduction)

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

What applies to you ?

You may receive an income tax reduction, subject to conditions, when your dependent child is pursuing secondary (middle or high school) or higher education.

Children concerned

If he is at your expense, your child will give you a tax credit.

If he is an adult, he should be attached to your household.

To qualify for the tax reduction, the following 2 conditions are required:

Your child is not bound by an employment contract. He must be free of any commitment during and at the end of his studies.
Your child is not paid.

Please note

your child can be a scholarship recipient and receive benefits from a mandatory internship.

Relevant studies

Your child must attend secondary or higher education during the current school year, December 31 of the tax year. The amount of the reduction depends on the class in which it was at that time.

Example :

In 2022, for the 2021 tax return, the child must have been in school by December 31, 2021. The amount of the reduction is the class in which he or she was at December 31, 2021.

Studies can be conducted in a public or private institution.

Courses taken by correspondence are eligible for the discount if they are initial training through the National Centre for Distance Education (Cned).

Tax Home

Your tax home must be in France.

The amount of the reduction depends on the level of education.

Amount of tax reduction by educational level
Level	Reduction (per child)
College	€61
Lycée	€153
Higher education	€183

To complete your tax return, you can consult the explanatory note and the income tax guide. You must include the following information about your return:

Number of children in school
Name
Establishment Name
Class the child attends if enrolled in secondary school

You do not need to attach the child's school certificate, but you must keep it if requested by the tax authority.

When you file your return online, you will have to indicate these fees in the Tax Reductions - Tax Credits under Number of dependent children continuing their education :

2021 Online 2020 Income Statement

You will need to add the form to your return Tax Reductions - Tax Credits under Number of dependent children continuing their education :

2021 Income Tax Return 2020: tax reductions and tax credits

Please note

check boxes are indicated in the tax practice brochure for tax reporting .

You may receive an income tax reduction, subject to conditions, when your dependent child is pursuing secondary (high school or college) or higher education.

Children concerned

If he is at your expense, your child will give you a tax credit.

If he is an adult, he should be attached to your household.

To qualify for the tax reduction, the following 2 conditions are required:

Your child is not bound by an employment contract. He must be free of any commitment during and at the end of his studies.
Your child is not paid.

Please note

your child can be a scholarship recipient and receive benefits from a mandatory internship.

Relevant studies

Your child must attend secondary or higher education during the current school year, December 31 of the tax year. The amount of the reduction depends on the class in which it was at that time.

Example :

In 2022, for the 2021 tax return, the child must have been in school by December 31, 2021. The amount of the reduction is the class in which he or she was at December 31, 2021.

Studies can be conducted in a public or private institution.

Courses taken by correspondence are eligible for the discount if they are initial training through the National Centre for Distance Education (Cned).

Tax Home

Your tax home must be in France.

The amount of the reduction depends on the level of education.

Amount of tax reduction by educational level
Level	Reduction (per child)
College	€30.50
Lycée	€76.50
Higher education	€91.50

To complete your tax return, you can consult the explanatory note and the income tax guide. You must include the following information about your return:

Number of children in school
Name
Establishment Name
Class the child attends if enrolled in secondary school

You do not need to attach the child's school certificate, but you must keep it if requested by the tax authority.

When you file your return online, you will have to indicate these fees in the Tax Reductions - Tax Credits under Number of dependent children continuing their education :

2021 Online 2020 Income Statement

You will need to add the form to your return Tax Reductions - Tax Credits under Number of dependent children continuing their education :

2021 Income Tax Return 2020: tax reductions and tax credits

Please note

check boxes are indicated in the tax practice brochure for tax reporting .