Tax credit for childcare costs

The childcare tax credit is accessible to parents and grandparents when they keep their children or grandchildren over home. Obtaining conditions, tax return, ceilings, rate and amount … Overview of the tax credit for childcare costs in 2025.

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What is the tax credit tax credit?

A tax credit to support active individuals with children

The tax credit tax credit aims to financially support families who incur expenses related to the Guard of their children outside the home. This tax assistance allows active parents or looking for a job to deduct part of the expenses incurred for the care of their children under the age of six.

A tax reduction to be justified

These expenses must be justified by invoices or payment certificatesand they must be indeed supported by the taxpayer to be tax deductible. It is therefore important that payments are made by bank transfer or check in order to be proven in the event of tax audit.

What are the conditions to take advantage of the tax credit tax credit?

Conditions related to the beneficiary

The tax credit tax credit is granted to taxpayers who are the parents of a dependent child or grandparents with the Petit-Enfant and the major child (parent) attached to the tax household. The tax credit applies Regardless of household resources and parents’ professional activity.

Tax credit for childcare: child age limit

The child for whom the childcare costs are borne must fulfill the following conditions:

• To have Less than six years As of January 1 of the taxation year (children born from 2018 for the taxation of revenues of the year 2024 declared in 2025).
• Be borne by the beneficiary of the tax credit.

What are the tax deductible for taxes?

Tax deductible childcare costs include expenses incurred for child care out of his home. The child under the age of six must be kept either by an approved maternal assistant or by an establishment for children under the age of six (a crèche, a leisure center or a daycare).

Tax credit for crèche fees

Expenses incurred to register the child in a collective or family crèche are deductible. The costs covered by the tax credit generally include monthly childcare costs, but also additional expenses, such as registration fees, meal costs or costs linked to educational activities offered by the crèche.

Nursery assistant and tax credit

The sums paid to an approved childminder or a home care are also deductible. Please note, this only concerns the custody carried out At the home of the maternal assistant. For a nanny at home, you must request a tax credit for the employment of an employee at home.

Extracurricular guard and tax credit

Expenses related to the attendance of a School daycare, daycare or extracurricular can be deducted. It is the same for the registration of the child to a leisure center during the school holidays.

How to declare the crèche and the other taxes at taxes?

Cases on childcare to be completed on his income tax return

Nursing costs must be indicated on his income tax return, in the “Children’s Under -six years” care for childcare costs. This corresponds at 7GA boxes at 7GGdepending on the number of children. Online, the amount of the sums paid by the individual-employer is automatically pre-replied when the remuneration is declared to the URSSAF via Pajemploi.

Certificate and supporting tax costs for taxes

To take advantage of the tax credit, expenses must be justified. It is therefore important to Keep all supporting documents costs incurred. In the case of an approved maternal assistant, it will be necessary to bring a tax attestation of PAJEMPLOI.

How to calculate childcare costs to be declared on line 7GA?

Costs taken into account for the tax credit for childcare costs

The tax credit for childcare is calculated on Expenses actually incurred by the taxpayer for the care of his dependent child.

• Exceptional food costs or supplements are not retained in the tax credit calculation base.
• Aid received for child care as the complement of free choice of childcare must be deducted.

Additional allowances

Certain allowances additional to the custody, such as expenses for the purchase of games, the consumption of heating or even electricity, can be invoiced to parents. According to the tax authorities, these expenses entitled the tax credit for “a fixed amount at 2.65 euros per reception day».

Alternating custody

In the event of an alternating residence, that is to say, when the child lives in both parents alternately (shared guard), with no parent with the main charge, childcare costs are deductible for half for each parents in equal parts.

What is the amount of the tax credit for childcare costs in 2025?

Rate and ceilings of the tax credit per child

The tax credit rate is 50 % of the amount of these expenses childcare costs within the following limits (see table above). It is important to deduce from the total amount of expenses the aid received, such as the supplement of free choice of the daycare mode paid by the CAF or the aid provided by the employer.

Example of calculation of the tax credit tax credit

A couple entrusts their two -year -old child care to an approved maternal assistant.

• The amount of wages and contributions paid for their child’s care amounts to 4,000 euros per year.
• They receive 3,000 euros in supplement to free choice of the childcare mode paid by CAF.
• The amount of cost expenses is therefore 4,000 euros – 3,000 euros (amount below the ceiling of 3,500 euros).

In conclusion, parents can declare 1,000 euros for childcare costs. The tax credit being equal to 50 % of the expenses of childcare costs, or 500 euros.

>> Our complete tax guide. How to declare your income? How to reduce your tax bill via investments? What to do in the event of administration control?

When do taxes reimburse us for childcare costs?

A first deposit in January

With the withholding tax, a 60% of the tax credit is paid in January. It is estimated on the basis of the declaration of the previous year. This amount is calculated according to the expenses declared for childcare costs.

The rest in August

After the declaration of income for the current year and the final calculation of the tax credit, the tax administration Adjust the balance. If the January deposit was less than the actual amount, a refund of the excess is carried out. If the deposit was higher, it will be necessary to regularize the situation by paying the difference.

Is there a tax credit for child care over six years old?

The employment tax credit of an employee at home

For children over six years old, there remains the possibility of benefiting from the employment tax credit for a home employee If the child is kept at home. The tax reduction is then 50 % of the expenses incurred for the employment of an employee at home up to a limit of 12,000 euros, increased by 1,500 euros per dependent child.

Box to be completed on the income declaration

Expenses incurred within the framework of a personal service must be box 7dB of the income tax declaration n ° 2042. As part of home employment for the first time of a nanny whose taxpayer is directly the employer, it is advisable to check the box 7DQon the tax return.