Income tax - How is an apprentice's salary taxed?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

For a young apprentice, wages are exempt within the limit of the Smic. Whether you are the parents or the youth concerned, we tell you what information to know for the 2025 income tax return for 2024.

You're the apprentice

If you are an adult and you are not attached to the declaration of your parents' income, you have to declare your income.

If you are attached to your parents' tax return, they must include your income on their return.

If you were an apprentice in 2024, let it be in the private sector or in the public service, and you have received income related to this apprenticeship contract, these salaries are exempt until €21,273.

Warning  

This limit applies before the deduction of professional expenses.

You must report only the portion of salary (net taxable) that is greater than this amount.

Example :

You were an apprentice in 2024 and you received €21,500 salary.

The amount of such salary shall be exempt up to €21,273.

The income to be reported is €227 (€21,500- €21,273).

The 10% flat-rate deduction for expenses shall be calculated automatically on the declared amount of €227.

FYI  

You are not affected by the partial exemption of your wages if you are in professionalisation contract or any other paid work-linked training contract.

You're the parents of the apprentice

If your child is attached to your returnHowever, he does not have a personal income tax return to file.

However, you have to include their income on your own tax return.

If your child was an apprentice in 2024, whatever in the private sector or in the public service, and that he has received income linked to that apprenticeship contract, those wages shall be exempted until €21,273.

Warning  

This limit applies before the deduction of professional expenses.

Therefore, you only have to report the portion of the salary (net taxable) that is greater than this amount.

Example :

Your child was an apprentice in 2024 and received €21,500 salary.

The amount of such salary shall be exempt up to €21,273.

The income to be reported is €227 (€21,500- €21,273).

The 10% flat-rate deduction for expenses shall be calculated automatically on the declared amount of €227.

FYI  

You are not covered by the partial exemption of wages if your child is in professionalisation contract or any other paid work-linked training contract.

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