Many employees miss it… even though this box can make all the difference on their declaration. In the 2026 tax return, the box 1PB concerns the tips exempt received in 2025, particularly in the hotel and catering industry. Contrary to popular belief, these amounts are not always taxed, but must be declared, otherwise certain tax information will be distorted.
“ Tips are in principle taxable, because they constitute a supplement to salary. But there has been an exemption since 2022, extended until 2028 “, explain Joris Leclercq. This measure was put in place to support the purchasing power of employees with modest incomes, in a context of a decline in cash payments and the development of bank card payments.
You still have to meet all the conditions.
Who can benefit from the exemption on their tips?
Not all employees are affected. You have to be employee in direct contact with customersas in the restaurant or hotel industry. Independents or freelancers are excluded from the system.
Another key condition: remuneration. Monthly salary, excluding tips, should not exceed 1.6 times the minimum wageor approximately 2,883 euros gross per month in 2025. In 2026, with a gross minimum wage around 1,820 eurosthis ceiling reaches approximately 2,917 euros gross monthly.
Another determining point: only tips left voluntarily by customers are concerned. “ If a percentage is automatically added to the bill, it is not a tip but a classic salary element », specifies the lawyer.
Beyond 1.6 times the minimum wage, tips lose the benefit of the exemption.
Why they must be declared… even exempt
This is all the subtlety of the box 1PB : declaring does not mean paying more tax. “ Declaring does not mean being imposed “, summary Joris Leclercq. But it remains useful, and even recommended. These amounts are included in the reference tax income (RFR)used to calculate certain aid.
“ The risk is not strictly speaking fiscal, since these tips can be exempt. On the other hand, not declaring them can distort the reference tax income and have consequences on certain social assistance. », specifies Joris Leclercq.
In practice, when tips are paid via employerparticularly after payment by credit card, they may appear on the pay slip. In this case, they are more easily identifiable and can even be pre-filled in the declaration.
Conversely, tips received directly in cash, left by hand by customers, require an estimate by the employee, which makes their declaration more uncertain.
Concrete example: when do you have to declare?
A paid server 2,000 euros gross per month in 2025 and receiving 300 euros in tips remains below the threshold of 2,883 euros. Result: his tips are exemptbut must be declared in box 1PB.
If in doubt, it is better to check your pay slip or contact your employer to find out the exact amount to declare.
