Le lien vers cette page a été envoyé avec succès aux destinataires.
Income Tax - Reporting Amounts Collected by a Youth
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Income tax: 2026 income tax return for 2025
This page is up to date at 1er January 2026.
However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.
In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.
The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.
If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.
Are the income directly received by a young adult taxable? Yes, his income has to be reported. However, exemptions are provided for in certain cases. Whether you are the parents or the young person concerned, we tell you the information you need to know for the 2025 income tax return for 2024.
What applies to you ?
You are the parent(s)
The taxation of income received by young people varies according to their nature.
The situation depends on the age of your child at 1er January 2025:
Under 25
Your situation varies depending on whether or not your child is attached to your tax home.
Your child is attached to your tax home
Your student child may be attached to your tax household if under 25 years of age at 1er january 2025 (therefore born from 1er January 2000).
You have to declare his income with yours.
However, the salaries received by a student benefit from abatement maximum equal to €5,405 (3 times the monthly amount of Smic).
You must declare the part of salaries of your student child that exceeds €5,405.
This benefit can be combined with the benefit granted for internship rewards.
Special rules apply to the salary of apprentices.
Your child makes his own statement
If your student child is of age, he can choose to self-report income.
If he is a student, the salaries he has received receive a abatement maximum equal to €5,405 (3 times the monthly amount of Smic).
This advantage can be accumulated with the one granted for internship gratuities.
He must declare the part of his wages that exceeds €5,405.
Special rules apply to the salary of apprentices.
25 years or older
If your student child is 25 years of age or older at 1er january 2025 (therefore born from 1er January 2000), it can no longer be attached to your tax home.
He has to do his own statement of income.
It's income from work outside the framework of an employment contract.
For example: commissions paid by a passenger transport platform to an independent driver or by a home delivery business to an independent driver.
There's no no exemption specific for non-wage income of students.
You must report these revenues in one of the following categories:
- Industrial or commercial profits (BIC)
- Non-Commercial Earnings (NCB).
Scholarships, allowances and gratuities | Amounts to be reported |
|---|---|
Scholarships awarded for specific work or research | Yes |
Diversity Allowance in the Public Service | Yes |
Preparatory year allowances and State payments to students of an administrative school | Yes |
Scholarships awarded by the State or local authorities on the basis of social criteria to enable students to continue their studies | No |
Gratifications received during an internship benefit from a abatement maximum of €21,622.
You must declare the part of the gratuities that exceeds €21,622.
This advantage can be accumulated with that granted for salaries received by a student.
Special rules apply to the salary of apprentices.
FYI
the young adult can choose to self-report income. In that case, he shall benefit from the €21,622 on the gratuities he received.
Received in the framework of national service, civic service and volunteering | Amounts to be reported |
|---|---|
Volunteer payments in the armed forces | Yes |
Monthly allowance and additional allowance paid in connection with international volunteering (VIE and VIA) | No |
Allowance paid under an international solidarity volunteer contract (ISV) | No |
Allowance paid as part of a civic service commitment or voluntary service Livelihood, equipment and housing benefits Benefit to the volunteer resulting from the contribution of the recognized organization to the financing of meal vouchers | No |
Gratification and reimbursement of expenses paid in connection with the performance of a European Solidarity Corps (ESC) volunteer service | No |
Allowance paid in the context of voluntary work | No |
Benefit to the volunteer resulting from the association's contribution to the financing of meal vouchers | No |
You're the young man
The taxation of the income you have received varies according to its nature.
Your situation depends on your age at 1er January 2024:
Under 26
Your situation depends on your age:
Before age 25
Your situation varies depending on whether you are attached to the tax home of your parents.
You are attached to your parents' income tax return
If you are under 25 years of age at 1er january 2025 (so born before 1er January 2000), you can be attached to your parents' tax home.
Salaries received by a student benefit from a abatement maximum equal to €5,405 (3 times the monthly amount of Smic).
Your parents benefit from this allowance.
They must report the portion of your wages that exceeds the maximum allowance of €5,405.
This benefit can be combined with that granted for internship rewards.
Special rules apply to the salary of apprentices.
You make your own statement
You must have under 25 at 1er January 2025 (you were born on or after 1er January 2000).
If you are a student, the salaries you receive receive receive a abatement maximum equal to €5,405 (3 times the monthly amount of Smic).
This advantage can be accumulated with the one granted for internship gratuities.
You must declare the portion of your wages that exceeds €5,405.
Special rules apply to the salary of apprentices.
25 years
You were born in 1999 and you 25 years at 1er January 2025.
You cannot be attached to your parents' tax home.
You must deposit your own statement of income.
If you are a student, the salaries you receive receive receive a abatement maximum equal to €5,405 (3 times the monthly amount of Smic).
This benefit can be combined with that granted for internship rewards.
You must declare the portion of your wages that exceeds €5,405.
Special rules apply to the salary of apprentices.
26 years of age or older
So you were born before the 1ster January 1999 and you are therefore 26 years of age or older at 1er January 2025.
You must file your own tax return
You must declare all of your salaries received, even those corresponding to occasional activities.
It's income from work outside the framework of an employment contract.
For example: commissions paid by a passenger transport platform to an independent driver or by a home delivery business to an independent driver.
There's no no exemption specific for non-wage income of students.
You must report these revenues in one of the following categories:
- Industrial or commercial profits (BIC)
- Non-Commercial Earnings (NCB).
Scholarships, allowances and gratuities | Amounts to be reported |
|---|---|
Scholarships awarded for specific work or research | Yes |
Diversity Allowance in the Public Service | Yes |
Preparatory year allowances and State payments to students of an administrative school | Yes |
Scholarships awarded by the State or local authorities on the basis of social criteria to enable students to continue their studies | No |
Gratifications received during an internship benefit from a abatement maximum of €21,622.
You must declare the part of the gratuities that exceeds €21,622.
This advantage can be accumulated with that granted for salaries received by a student.
Special rules apply to the salary of apprentices.
Please note
If you are attached to your parents' tax homeHowever, it is up to them to declare your income after deduction.
Received in the framework of national service, civic service and volunteering | Amounts to be reported |
|---|---|
Volunteer payments in the armed forces | Yes |
Monthly allowance and additional allowance paid in connection with international volunteering (VIE and VIA) | No |
Allowance paid under an international solidarity volunteer contract (ISV) | No |
Allowance paid as part of a civic service commitment or voluntary service Livelihood, equipment and housing benefits Benefit to the volunteer resulting from the contribution of the recognized organization to the financing of meal vouchers | No |
Gratification and reimbursement of expenses paid in connection with the performance of a European Solidarity Corps (ESC) volunteer service | No |
Allowance paid in the context of voluntary work | No |
Benefit to the volunteer resulting from the association's contribution to the financing of meal vouchers | No |
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)
Exempt amounts (Article 81)
FAQ
Service Public
Service Public
Service Public
Service Public
Service Public
Ministry of Finance
Ministry of Finance