Income Tax - Reporting Amounts Collected by a Young Person
Verified 18 August 2026 - Public Service / (Prime Minister)
Are the income directly received by a young adult taxable? Yes, his income must be reported. However, exemptions are provided for in certain cases. Whether you are the parents or the young person concerned, we tell you what you need to know for the 2026 income tax return for 2025.
What applies to you ?
You are the parent(s)
The taxation of income received by a young person depends on the status of the young person (student, volunteer in civic service, etc.), his age and the types of income concerned (salaries, scholarships, etc.).
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.
Salaries received by a student benefit from a abatement maximum equal to €5,405 (3 times the monthly amount Smic raw).
This exemption ceiling applies to the amount of remuneration net of social contributions and the deductible part of the CSG: titleContent (but before the deduction for business expenses of 10% or actual costs).
You must declare the portion of salariesof your student child that exceeds €5,405.
This benefit can be combined with that granted for internship rewards.
Special rules apply to the salary of apprentices.
Your child makes his or her own statement
If your student child is an adult, he or she may choose to self-report income.
Salaries received by a student benefit from a abatement maximum equal to €5,405 (3 times the monthly amount Smic raw).
This exemption ceiling applies to the amount of remuneration net of social contributions and the deductible part of the CSG: titleContent (but before the deduction for business expenses of 10% or actual costs).
This advantage can be accumulated with the one granted for internship rewards.
The young person 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.
This is income from professional activities outside the scope 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 delivery person.
There's no no exemption specific for non-wage income of students.
Therefore, you must report this income in one of the following categories:
- Industrial or commercial profits (BIC)
- (BNC).
Scholarships, allowances and gratuities | Amounts to be reported |
|---|---|
Scholarships awarded for specific works or research | Yes |
Diversity Allowance in the Public Service | Yes |
Preparatory year allowances and amounts paid by the State 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 for 2025.
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 this case, he benefits from the €21,622 on the rewards he received.
Received in the framework of national service, civic service and volunteering | Amounts to be reported |
|---|---|
Amounts paid as part of a national service | Yes |
Voluntary contributions to the armed forces | Yes |
Amounts paid from the Army Operational Reserve | No |
Monthly allowance and additional allowance for international volunteering (VIE and VIA) | No |
Allowance paid under a Voluntary International Solidarity Contract (VSI) | 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 costs paid in connection with the performance of a European Solidarity Corps (ESC) volunteer service | No |
Allowance paid in the context of voluntary associations | No |
Benefit to the volunteer resulting from the association's contribution to the financing of meal vouchers | No |
You're the young one
The taxation of the income you have received depends on your status (student, civic service volunteer, etc.), your age and the types of income involved (salaries, scholarships, etc.).
Your situation depends on your age at 1er January 2025:
Under 26
Your situation depends on your age:
Before 25 years
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 Smic raw).
This exemption ceiling applies to the amount of remuneration net of social contributions and the deductible part of the CSG: titleContent (but before the deduction for business expenses of 10% or actual costs).
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).
Salaries received by a student benefit from a abatement maximum equal to €5,405 (3 times the monthly amount Smic raw).
This exemption ceiling applies to the amount of remuneration net of social contributions and the deductible part of the CSG: titleContent (but before the deduction for business expenses of 10% or actual costs).
This advantage can be accumulated with the one granted for internship rewards.
You must report 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.
Salaries received by a student benefit from a abatement maximum equal to €5,405 (3 times the monthly amount Smic raw).
This exemption ceiling applies to the amount of remuneration net of social contributions and the deductible part of the CSG: titleContent (but before the deduction for business expenses of 10% or actual costs).
If you are a student, the salaries you receive receive benefit from abatement maximum equal to €5,405 (3 times the monthly amount Smic).
This benefit can be combined with that granted for internship rewards.
You must report 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 on 1er January 2025.
You must file your own tax return
You must declare all of your salaries received, even those corresponding to casual activities.
This is income from professional activities outside the scope of an employment contract.
For example: commissions paid by a passenger transport platform to an independent driver or by a business delivering meals at home to an independent delivery person.
There's no no exemption specific for non-wage income of students.
Therefore, you must report this income in one of the following categories:
- Industrial or commercial profits (BIC)
- (BNC).
Scholarships, allowances and gratuities | Amounts to be reported |
|---|---|
Scholarships awarded for specific works or research | Yes |
Diversity Allowance in the Public Service | Yes |
Preparatory year allowances and amounts paid by the State 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 for 2025.
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 home, 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 |
|---|---|
Amounts paid as part of a national service | Yes |
Voluntary contributions to the armed forces | Yes |
Amounts paid from the Army Operational Reserve | No |
Monthly allowance and additional allowance for international volunteering (VIE and VIA) | No |
Allowance paid under a Voluntary International Solidarity Contract (VSI) | 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 costs paid in connection with the performance of a European Solidarity Corps (ESC) volunteer service | No |
Allowance paid in the context of voluntary associations | 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)
Online service
Online service
FAQ
Service Public
Service Public
Service Public
Service Public
Service Public
Ministry of Finance
Ministry of Finance