Income Tax - How does a family caregiver report 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 1^er 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 1^er 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 you a family caregiver and are wondering about your tax situation? You must declare the amounts collected if this activity is salaried. But if you're just a family caregiver who's being compensated, it's not taxable, so you don't have to report it. We tell you what you need to know.

What applies to you ?

You are a family caregiver if you help, in a non-professional capacity, a person with a disability or a loss of autonomy of your surroundings for the activities of daily life.

This assistance can take several forms: care, accompaniment, administrative procedures, domestic activities, etc.

If you receive income from this activity, the tax rules depend on your status with the person being helped.

If you are an employed caregiver of a person with a disability or loss of autonomy (including your family), you must declare the income you receive for this activity.

You must declare your income to the tax department if you reside in France or your tax domicile is in France.

You must declare your family caregiver income in the Wages.

The declaration is mandatoryNo matter what your income is.

So you have to fill it out even if you have received only limited resources.

You can get:

A non-taxation notice, necessary to qualify for certain aids (e.g. housing aid),
Refund of tax credits to which you are entitled.

You must not realize only one statement of income by tax home.

The income and expenses of all members of your tax household are therefore taken into account to establish a single tax.

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.

FYI

You have the possibility to correct certain elements of your return after it has been transmitted to the tax authorities.

You are a compensated caregiver, if you are not employed by the person with a disability or loss of autonomy that you are helping.

You don't have to declare your family caregiver compensation.

They are not not taxable.

You are considered a family caregiver if your link with the person you are helping is one of the following:

Spouse
Civil partnership Partner
Concubin
Ascendant
Descendant
Collateral until 4^e degree (brother, sister, nephew, aunt, first cousin...)
Ascending, descending or collateral to 4^e degree of the other member of the couple of the person assisted.

If you take care of a disabled child, you can also be one of the following:

Spouse, partner of Civil partnerships or common-law partner of the parent of the assisted child
Any person who resides with the person assisted and who has a close and stable relationship with him.

The person you accompany can use the amount of his disability compensation benefit (PCH) to compensate you.

FYI

The caregiver's allowance is taxable. You must declare it (with your salaries).

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...)

Code of Social Action and Families: Articles D245-5 to D245-9
Definition of family caregiver
Bofip-Impôts n°BOI-RSA-CHAMP-10-10-20 relative to the remuneration paid to family caregivers
Exemption (VI)

Taxes: access to your space Private
Online service
2025 online 2024 income tax return (Individual section)
Online service
2025 Income Tax Return 2024 (paper)
Form
2025 Supplementary Income Tax Return 2024
Form
Supplementary declaration of income of self-employed professions
Form
Calculation simulator for 2025: 2024 income tax
Simulator

FAQ

Income tax - Salary and other taxable income from paid employment
Service Public
Income Tax - Annual Income Tax Return
Service Public
Caregiver leave and allowance
Service Public
2025 Practical Brochure - 2024 Income Tax Return
Ministry of Finance
Official website of the individual employer and employee
Urssaf Caisse nationale (ex-Acoss)

Le lien vers cette page a été envoyé avec succès aux destinataires.

Income Tax - How does a family caregiver report income?

Income tax: 2026 income tax return for 2025

What applies to you ?

Who can help me?

FAQ

Recevoir la lettre de Service Public