Income tax - How should a childminder report income?

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

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

As a registered childminder and family assistant, you can choose to declare all amounts received in the year or only your salary. If you declare all the money you have received, you will benefit from a lump-sum allowance.

Declaration with abatement

You can report all of the following:

  • Wages
  • Allowances received for the maintenance and accommodation of children.

In this case, you are authorized to to deduct an allowance a flat-rate payment representative of the costs incurred in the interests of the children.

In most cases, this method of taxation is the most favorable.

In practice, you declare the difference between the following 2 amounts:

  • Total salaries and allowances (including benefits in kind such as the provision of food)
  • A lump sum representing the costs incurred in the interests of the children.

The lump sum representative of costs shall be fixed on the basis of the Smic.

You have to calculate it, per day and per child, according to the conditions of custody of the child.

Tableau - Declaration of the income of a childminder - Lump sum to be deducted according to the conditions of custody of the child from 1 January to 30 October 2024

Child custody conditions

Lump sum to be deducted

(per child per day)

Child kept for at least 8 hours

€34.95

Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase

€46.60

Child held for 24 consecutive hours

€46.60

Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase

€58.25

If the period of custody is less than 8 hours, the lump sum is reduced according to the number of hours of custody in the day.

Tableau - Declaration of the income of a childminder - Lump sum to be deducted according to the conditions of custody of the child from 1 november to 31 december 2024

Child custody conditions

Lump sum to be deducted

(per child per day)

Child kept for at least 8 hours

€35.64

Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase

€47.52

Child held for 24 consecutive hours

€47.52

Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase

€59.40

If the period of custody is less than 8 hours, the lump sum is reduced according to the number of hours of custody in the day.

You have to declare the amount of your remuneration, after deducting the allowance.

You must also indicate the amount of your rebate.

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

Salary reporting only

You can choose to declare only your salary, regardless of the allowances received for the maintenance and accommodation of the children.

In this case, you must choose one of the following 2 options:

  • Flat-rate deduction for service costs 10%
  • Deduction of your actual costs.

Please note

The deduction of your actual costs may be more favorable in the year of your installation as a nursery assistant. Check with your tax center about deductible expenses.

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

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.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)