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Income Tax - Report amounts collected by a young person
Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
Income of persons engaged in commercial, industrial or craft activities
Income of persons engaged in non-commercial activity, e.g. copyright or income from liberal activity
Are the income directly received by a young adult taxable? Yes, their income has to be reported. However, exemptions are provided for in certain cases. Whether you are the parents or the youth concerned, we tell you what information to know for the 2024 income tax return for 2023.
What applies to you ?
You are the parent(s)
The taxation of income received by young people varies according to their nature.
Before age 26
The salaries received by a student benefit from a abatement maximum equal to €5,204 (3 times the monthly amount of Smic) if your child fills the 2 conditions following:
- He is attached to your tax home
- He's under the age of 26 at 1er january 2023 (i.e. born in 1997 or later)
You must declare the part of his wages which exceeds €5,204.
This benefit may be combined with the benefit granted for internship bonuses.
Special rules apply to apprentice's salary.
FYI
If your student child is an adult, he or she may choose to to declare his income himself. In this case, he shall benefit from the €5,204 on the salaries he received. He must correct the pre-filled amount of his wages.
From 26 years
If your student child is attached to your tax home and he's 26 or older, you have to declare all salaries received, even those corresponding to occasional activities.
Special rules apply to apprentice's salary.
FYI
If your student child is an adult, he or she may choose to to declare his income himself.
This is income from employment outside the framework of an employment contract.
For example: commissions paid by a passenger transport platform to an independent driver or by a business for home delivery of meals to an independent deliverer.
There's no no exemption specific to students' non-wage income.
You must report this income in one of the following categories:
- Industrial or commercial profits (BIC)
- Non-Commercial Profits (NTB)
Scholarships, allowances and gratuities | Sums to be reported |
|---|---|
Scholarships awarded for specific work or research | Yes |
Public Service Diversity Allowance | Yes |
Preparatory-year allowances and sums paid by the State to students of an administrative school | Yes |
Scholarships awarded by the State or local authorities according to social criteria to enable students to continue their studies | No |
Rewards received during an internship benefit from a abatement maximum of €20,815.
You must declare the part of the gratuities that exceeds €20,815.
This advantage may be accumulated with the one granted for salaries received by a student.
Special rules apply to apprentice's salary.
FYI
the young adult may choose to to declare his income himself. In this case, he shall benefit from the €20,815 on the rewards he received.
Amounts received in the framework of national service, civic service and volunteering | Sums to be reported |
|---|---|
Volunteer payments in the military | Yes |
Monthly allowance and additional allowance paid in connection with the performance of international volunteering (VIE and VIA) | No |
Allowance paid under an international solidarity volunteer contract (ISV) | No |
Allowance paid in connection with a civic service appointment or voluntary service Subsistence, equipment and housing benefits Benefit to the volunteer from the approved organization's contribution to the financing of meal vouchers | No |
Reward and reimbursement of expenses paid in connection with the performance of a European Solidarity Corps (ESC) voluntary service | No |
Allowance paid in connection with voluntary associations | No |
Benefit to the volunteer from the association's contribution to the financing of meal vouchers | No |
You're the young one
The taxation of the income you have received varies according to its nature.
Before age 26
If you are a student, the salaries you receive benefit from abatement maximum equal to €5,204 (3 times the monthly amount of Smic).
You must have under 26 at 1er january 2023 (i.e. born in 1997 or later).
You must report the part of your wages that exceeds €5,204.
You must correct the pre-filled amount of your salaries.
This advantage may be accumulated with the one granted for internship rewards.
Special rules apply to apprentice's salary.
Please note
If you are attached to your parents' tax homeYes, it's up to them to declare the supplement.
From 26 years
You must declare all your salaries collected, even those corresponding to occasional activities.
Special rules apply to apprentice's salary.
This is income from employment outside the framework of an employment contract.
For example: commissions paid by a passenger transport platform to an independent driver or by a business for home delivery of meals to an independent deliverer.
There's no no exemption specific to students' non-wage income.
You must report this income in one of the following categories:
- Industrial or commercial profits (BIC)
- Non-Commercial Profits (NTB)
Scholarships, allowances and gratuities | Sums to be reported |
|---|---|
Scholarships awarded for specific work or research | Yes |
Public Service Diversity Allowance | Yes |
Preparatory-year allowances and sums paid by the State to students of an administrative school | Yes |
Scholarships awarded by the State or local authorities according to social criteria to enable students to continue their studies | No |
Rewards received during an internship benefit from a abatement maximum of €20,815.
You must declare the part of the gratuities that exceeds €20,815.
This advantage may be accumulated with the one granted for salaries received by a student.
Special rules apply to apprentice's salary.
Please note
If you are attached to your parents' tax homeHowever, it is up to them to declare your income after deduction.
Amounts received in the framework of national service, civic service and volunteering | Sums to be reported |
|---|---|
Volunteer payments in the military | Yes |
Monthly allowance and additional allowance paid in connection with the performance of international volunteering (VIE and VIA) | No |
Allowance paid under an international solidarity volunteer contract (ISV) | No |
Allowance paid in connection with a civic service appointment or voluntary service Subsistence, equipment and housing benefits Benefit to the volunteer from the approved organization's contribution to the financing of meal vouchers | No |
Reward and reimbursement of expenses paid in connection with the performance of a European Solidarity Corps (ESC) voluntary service | No |
Allowance paid in connection with voluntary associations | No |
Benefit to the volunteer from the association's contribution to the financing of meal vouchers | No |
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Exempted amounts (Article 81)
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