Income Tax - How should a childminder report her income?
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.
As a licensed childminder and family assistant, you can choose to report all the money received in the year or only your salary. If you declare all the amounts collected, you benefit from a flat-rate abatement.
Declaration with abatement
You can report all of the following income:
- Wages
- Allowances received for the maintenance and accommodation of children.
In this case, you are allowed to deduct a deductible flat rate representative of costs incurred in the interests of children.
In most cases, this is the most favorable form of taxation.
In practice, you declare the difference between the following 2 amounts:
- Total salaries and allowances (including benefits in kind such as the provision of meals)
- A lump sum representing costs incurred in the interest of children.
The lump sum representative of costs is set according to the minimum wage.
You must calculate it, per day and per child, according to the child's custody conditions.
Conditions of custody of the child | Lump sum to be deducted (per child per day) |
|---|---|
Child kept for at least 8 hours | €35.64 |
Child kept for at least 8 hours when the child is sick or disabled or incapacitated and is entitled to a salary increase | €47.52 |
Child kept for 24 consecutive hours | €47.52 |
Child kept for 24 consecutive hours when the child is sick or disabled or incapacitated and is entitled to a salary increase | €59.40 |
If the on-call period is less than 8 hours, lump sums are reduced based on the number of hours on-call during the day.
You must declare the amount of your remuneration, after deduction of the allowance.
You must also indicate the amount of your allowance.
The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
Declaration of salary only
You can choose to declare only your salary, without taking into account the allowances received for the maintenance and accommodation of the children.
In this case, you should choose one of the following 2 options:
- Lump sum deduction for 10%
- Deduction of your actual costs.
Please note
The deduction of your actual expenses may be more favorable in the year of your installation as a childminder. Ask your tax center about deductible expenses.
Who shall I contact
The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
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...)
Specific tax regime for childminders and family assistants
Service Public
Service Public
Ministry of Finance
Ministry of Finance
Ministry of Finance