Income tax - How is an apprentice's salary taxed?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

For a young apprentice, wages are exempt up to the minimum wage. Whether you are the parents or the young person concerned, we tell you the information you need to know for the 2026 income tax return for 2025.

You're the apprentice

If you are of full age and you are not attached to the declaration of your parents' income, you must declare your income.

If you are attached to your parents' tax return, they must include your income on their return.

If you were an apprentice in 2025, let it be in the private sector or in the public service, and that you have received income related to this apprenticeship contract, these salaries are exempt up to €21,622.

Warning  

This limit applies before the deduction of business expenses.

You must report only the portion of the salary (net taxable) that is greater than this amount.

Example :

You were an apprentice in 2025 and you €22,000 of salary.

The amount of this salary is exempt up to €21,622.

The income to be reported is €378 (€22,000 - €21,622).

The flat-rate deduction of 10% for expenses is calculated automatically on the declared amount of €378.

FYI  

You are not concerned by the partial exemption of your salaries if you are in professionalization contract or any other paid dual training contract.

You're the apprentice's parents

If your child is attached to your returnHowever, he does not have a personal income tax return to subscribe.

However, you must include his income on your own tax return.

If your child was an apprentice in 2025, be it in the private sector or in the public service, and that he has received income linked to that apprenticeship contract, those salaries are exempt up to €21,622.

Warning  

This limit applies before the deduction of business expenses.

You must therefore declare only the part of the salary (net taxable) greater than this amount.

Example :

Your child was an apprentice in 2025 and €22,000 of salary.

The amount of this salary is exempt up to €21,622.

The income to be reported is €378 (€22,000- €21,622).

The flat-rate deduction of 10% for expenses is calculated automatically on the declared amount of €378.

FYI  

You are not covered by the partial exemption from wages if your child is in professionalization contract or any other paid dual training contract.

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