Four tips for families making French income tax declarations

Families yet to complete their spring income tax declarations should do so carefully to benefit from all available advantages. 

As a reminder, 2026 declarations, covering income earned in 2025, must be submitted between May 19 and June 4.

Below are four aspects to address.

1: Provide correct family quotient details 

A household’s quotient familial (family quotient) directly affects the amount of income tax they pay, through a figure called the ‘parts’.

Adults generally count as one part – so a household of a married or civil partnership couple counts as two parts. Children add a half part each for the first and second, and then a whole part each from the third.

Disabled adult dependents who live with you can also be part of your tax household if they have a disabled person’s card at an 80% or higher disability level. If other members of the household also have serious disabilities this can provide extra half parts.

A large number of ‘parts’ sees income tax payments go down, but providing incorrect details to the tax authorities can lead to issues so take care when filling out the sections related to your foyer fiscal (tax household) and personnes à charge (dependents). 

In particular, families should remember that it is the situation during the 2025 tax year this is relevant, not their situation now.

For example, a baby born in February 2026 would not see additional parts added to the family’s quotient for this year’s return, but a child born in November 2025 would.

Separated couples should be careful about declarations – children’s parts are usually split between both parents if shared custody arrangements are in place.

2: Claim childcare tax credits

Families benefit from several tax credits related to children.

One is for childcare expenses for children under six (born January 1, 2019 or later for this year’s declaration) in relation to care outside the home, known as frais de garde.

This provides a tax credit equal to 50% of the expenses actually incurred, up to a limit of €3,500 (so up to €1,750 in tax credits). 

This is per child, so if you have multiple children under six you can claim this individually for each of them if you incurred similar expenses for them all.

For shared custody families, this is split equally.

Any childcare benefits (eg. from the Caf) received should be deducted from the expenses claimed. 

At-home childcare through a nanny, etc, can give rise to a tax credit for home-help services (salarié à domicile). 

This applies if you have a nanny working in your home, and there are no age restrictions on the children being looked after, unlike the frais de garde.

The credit corresponds to 50% of the amounts paid (including wages and social security contributions), after any subsidies, up to the annual limits applicable to the personal services tax credit. This is generally €12,000, but can increase based on household composition. 

The Connexion’s dedicated 2026 French Income Tax digital help guide is available for purchase. Find out more here.

3: Declare education status of children

Parents of children who are students in secondary education should declare this to benefit from a tax reduction for frais de scolarité.

This is a reduction in income tax, applied to help cover expected school expenses. It is separate from the back-to-school benefit some parents receive.

It applies per child.

For the 2026 return, benefits are: 

• €61 for a child at collége (roughly 11 - 15)

• €153 for a child at lycée (16 - 18)

• €183 for a student at a higher education institution 

For the latter, this is only the case if they remain included on the family household’s tax return (i.e, are not completing their own return where they live).

To qualify, a young person should not be receiving any remuneration as part of their studies (e.g. for apprenticeships and work placements).

The amounts are halved for children in shared custody. 

4: Choose how adult child declares

Young people can begin completing their own declarations from age 18 onwards, although in some cases can remain on their parent’s return until they are 21 (as of January 1 of the income-assessed year) or under 25 if studying.

If this is the case, their ‘part’ remains included in the family quotient calculation, reducing income taxes, as well as allowing the family to benefit from the tax reduction listed above if they are in education.

However, if a young person works, their income must also be added to the return.

Alternatively, your children can declare income themselves via their own individual return. 

If they do this but you continue to offer them any financial support, this can be deducted from your taxable expenses as a pension alimentaire, provided certain conditions are met. 

You can use the government’s tax simulator to assess the best option for you.

The Connexion’s dedicated 2026 French Income Tax digital help guide is available for purchase. Find out more here.