Certain daily living expenses are deductible from your taxable income or allow you to benefit from an advantage granted in the form of a reduction or tax credit. Don’t forget to declare them!
Childcare costs for young children
Parents who have had their children under 6 looked after by a childminder or in a collective structure (crèche, daycare, leisure center, etc.) can benefit from a tax credit. It corresponds to half of their costs (salaries plus social charges or invoice paid to the provider organization) after deduction of the various aid received. Their expenses are retained within the limit of 3,500 euros per child (1,750 euros for children in alternate residence), i.e. a maximum tax credit of 1,750 euros, even if the child has only been looked after for one part of the year.
Scholarship fees
Parents whose children have pursued secondary or higher education benefit from a flat-rate tax reduction: 61 euros for a middle school student, 153 euros for a high school student and 183 euros for a child in higher education. This advantage is not granted automatically, you must remember to indicate the number of children in each category of establishment, boxes 7EA to 7EG.
Employing a home-based employee
Taxpayers who have employed one or more people in their home can also claim a tax credit equal to half of their expenses: salary plus social charges in the case of direct employment or invoice paid to the provider organization. Their expenses are limited to 12,000 euros per year. This ceiling is increased by 1,500 euros per dependent child and per member of the tax household over 65 years old, without being able to exceed 15,000 euros. If they employed a direct employee for the first time in 2023 (without using the services of an organization providing personal services), this ceiling is increased by 3,000 euros and is increased to 20,000 euros, without any possible increase, in the event of disability or handicap of one of the members of the tax household or a dependent.
Alimony
Alimony payments paid for a minor child are fully deductible, even if their payment was not provided for by a judgment, as long as their amount is reasonable. Assistance provided to an adult child in need (student, unemployed person without compensation, etc.) is also deductible, regardless of their age. But the deductible amount is capped: 6,674 euros for a single child; 13,348 euros if he himself has dependent children, regardless of their number, or if he is married or in a civil partnership and his in-laws provide no help to the couple.
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