Income tax - Out-of-home child care expenses (tax credit)

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.

Do you have your dependent children or grandchildren under 6 years of age outside your home? You can benefit from a tax credit for childcare expenses. We tell you what you need to know.

Persons concerned

You can get a tax credit if you are in any of the following situations :

Conditions related to the child

The child must complete the 2 conditions following:

  • Credit memo under 6 years of age on 1er January of the taxation year (for the 2026 return of income 2025, it must be born in 2019 or later)
  • To be at your expense.

Conditions related to the mode of custody

The child must be kept under one of the following conditions:

  • Certified Childminder
  • Establishment for children under 6 years of age (nursery, day-care center, school day-care center, recreation center, etc.).

FYI  

There is another tax credit when the child is kept at home.

The expenses are for child care only.

FYI  

Food costs are not taken into account.

The expenses taken into account are those that you have actually incurred.

The aid received for the care of children must be deducted, in particular the following aid:

The tax credit is equal to 50%sums paid up to the following ceilings:

Tableau - Maximum amount eligible for the tax credit and maximum tax credit amount per child

Maximum amount

Per child

Per child in alternate care

Child care expenses to be declared

€3,500 maximum

€1,750 maximum

Tax credit

€1,750 maximum

€875 maximum

If you use a childminderHowever, you must declare the annual net salary you paid him, and add the social security contributions you paid.

If you touched the free choice supplement you must deduct it from your expenses.

Example :

Childminder (annual net salary and contributions): €4,500 per year

Additional freedom to choose the mode of custody: €3,500 per year

Expenditure: €4,500 - €3,500 = €1,000

You must declare childcare expenses €1,000 for the year.

You are entitled to an annual tax credit of €500 (€1,000/2).

Declaration

You must declare the amounts eligible for a tax credit on your income tax return.

If the amount of the tax credit exceeds your income tax, the excess will be returned to you.

Proofs of expenditure

To qualify for the tax credit, you must justify your expenses.

If you use a licensed childminder, ask for your Pajemploi tax certificate.

You can download it from your online account, under Edit my tax certificates.

Urssaf Pajemploi Service Online

You do not have to attach the receipts to your tax return, but you must be able to provide them to the tax authority at its request.

FYI  

An invoice paid in cash will not be accepted as proof.

One down payment from 60% is paid to you in January, based on the amount of the tax credit received in the previous year.

The balance you get paid in the summer, based on your actual spending.

If you receive an overpayment in January, you will have to repay the overpayment in September.

If you resort for the 1re In addition to a child care expense tax credit, the full benefit is also paid in the summer.

You will be able to benefit from an advance for the benefit obtained the following year.

Example :

For your 2025 expenses, a deposit of 60% the tax credit is paid to you in January 2026, based on the amount of the tax credit received in 2025.

The balance is paid to you in the summer of 2026, based on your actual expenses.

If you resort for the 1re tax credit year for your 2025 expenses, the benefit is paid to you in the summer of 2026.

Please note

The possibility of a immediate advance of the tax credit is scheduled for 1erby September 2027.

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