Income Tax - Children's Tuition (Tax Reduction)
Verified 15 April 2026 - Public Service / (Prime Minister)
Is your child in school and has passed primary school? You get an income tax reduction if your child is dependent on you and has a secondary (college or high school) or higher education. The benefit varies depending on whether your child is your primary dependent or in an alternate residence. We indicate the information you need to know for your 2025 income (to be reported in 2026).
What applies to you ?
Infographie - What tax reduction for a child in school?
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Title: What tax reduction for a child in school?
If your tax domicile is in France, you can benefit from a tax reduction for each of your school children. The amount depends on your family situation and the level of education of your children.
Amount of tax reduction according to your situation
1/ Common or primary custody (or attached child:
- Middle school student: 61 €
- High school student: 153 €
- Student: 183 €
2/ Alternate custody
- Middle school student: 30,50 €
- High school student: 76,50 €
- Student: 91,50 €
Example:
For a family of 3 children including 1 high school student in alternating care, 1 middle school student in primary care and 1 student attached to the tax home, the tax reduction is € 320.50 (61 + 76.50 + 183).
The 3 conditions to be fulfilled by your school child:
- It is at your expense and is part of your tax household
- He is enrolled on December 31 of the tax year (for example, on December 31, 2025 for the 2026 return)
- They are not paid for their training (e.g. apprenticeships).
Note: On your tax return, indicate the number of children involved, at each level of education.
Child in primary or exclusive custody
You can benefit from a tax reduction, when your dependent child pursues secondary education (middle or high school) or higher.
Children concerned
If it is your responsibility, your child allows you to get a tax reduction.
If it is of age, it must be attached to your tax home.
Schooling
Your child should pursue secondary education (middle school, high school) or higher during the current school year.
He must be in school at December 31 of the taxation year.
The amount of the discount depends on the class in which he was at the time.
Example :
In 2025, for the 2025 tax return, the child must have been in school by December 31, 2025.
The amount of the reduction corresponds to the grade in which it was at 31 December 2025.
The studies can be followed in a public or private institution, located in France or abroad.
Courses taken by correspondence are eligible for the discount, only if the course is an initial course taken through the French national centre for distance education (Cned).
Please note
Your child can be a scholarship recipient and receive benefits received during a mandatory internship.
Studies concerned
To benefit from the tax reduction, your child must complete as part of his training the 2 conditions following:
- He is not bound by an employment contract. He is free from any commitment during and at the end of his studies
- He's not paid.
Your child does not does not allow to benefit the reduction if it is in one of the following situations:
- Learning
- Training Leave
- Study contract with his employer.
Tax domicile
Your tax domicile must be in France.
The amount of the reduction depends on the level of education.
Level | Discount (per child) |
|---|---|
College | €61 |
High school | €153 |
Higher education | €183 |
You must indicate on your declaration the number of dependent children in school in secondary, secondary or higher education.
You do not have to attach the child's school certificate, but keep it if requested by the tax authorities.
You must indicate the number of children involved in the game Tax reductions - Tax credits under Number of dependent children continuing their education :
You will need to add the form to your return Tax reductions - Tax credits and fill in the section Number of dependent children continuing their education :
2026 Income Tax Return 2025 - Tax Reductions and Tax Credits
Please note
The boxes concerned are indicated in the practical tax booklet on income tax return.
Child in alternating residence
You can benefit from an income tax reduction, when your dependent child pursues secondary education (middle or high school) or higher.
Children concerned
If it is your responsibility, your child allows you to get a tax reduction.
If it is of age, it must be attached to your tax home.
Schooling
Your child should pursue secondary education (middle school, high school) or higher during the current school year.
He must be in school at December 31 of the taxation year.
The amount of the discount depends on the class in which he was at the time.
Example :
In 2025, for the 2025 tax return, the child must have been in school by December 31, 2025.
The amount of the reduction corresponds to the grade in which it was at 31 December 2025.
The studies can be followed in a public or private institution, located in France or abroad.
Courses taken by correspondence are eligible for the discount, only if the course is an initial course taken through the French national centre for distance education (Cned).
Please note
Your child can be a scholarship recipient and receive benefits received during a mandatory internship.
Studies concerned
To benefit from the tax reduction, your child must complete as part of his training the 2 conditions following:
- He is not bound by an employment contract. He is free from any commitment during and at the end of his studies
- He's not paid.
Your child does not does not allow to benefit the reduction if it is in one of the following situations:
- Learning
- Training Leave
- Study contract with his employer.
Tax domicile
Your tax domicile must be in France.
The amount of the reduction depends on the level of education.
Level | Discount (per child) |
|---|---|
College | €30.50 |
High school | €76.50 |
Higher education | €91.50 |
You must indicate on your declaration the number of dependent children in school in secondary, secondary or higher education.
You do not have to attach the child's school certificate, but keep it if requested by the tax authorities.
You must indicate the number of children involved in the game Tax reductions - Tax credits under Number of dependent children continuing their education :
You will need to add the form to your return Tax reductions - Tax credits and fill in the section Number of dependent children continuing their education :
2026 Income Tax Return 2025 - Tax Reductions and Tax Credits
Please note
The boxes concerned are indicated in the practical tax booklet on income tax return.
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Tax reduction for tuition fees for children pursuing secondary or higher education