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Every household raising children can benefit from a tax reduction for their children’s school fees. This tax advantage is not a deduction from the tuition fees actually incurred but a flat rate reduction, the amount of which varies depending on whether the child is in middle school, high school or higher education. The granting of the tax reduction for tuition fees is not automatic, it must be indicated on the income tax declaration.
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What tax reduction for tuition fees?
French tax law allows each dependent child to benefit from a tax advantage for education expenses as long as they are pursuing secondary or higher education.
To note : tuition fees include all costs incurred due to the registration of a child with an educational institution, in particular registration fees, costs linked to the purchase of materials (school bag, pencil case, notebooks, etc.) or even canteen costs.
This tax advantage, which takes the form of a tax reduction, is granted to families who are raising one or more children enrolled in secondary education (middle school, high school) or higher education (university, colleges, etc.) .
The amount of the tax reduction does not take into account the expenses actually incurred in terms of tuition fees (registration expenses, purchase of equipment, etc.) but only the type of establishment attended by the student, namely college , high school or higher education establishment).
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To note : this tax advantage is not granted automatically, it must be requested in income tax return no. 2042.
Low-income, non-taxable families cannot benefit from this tax advantage since a tax reduction only reduces the tax due and does not give rise to a refund from the tax administration.
Good to know : no tax advantage is provided for school fees paid for children enrolled in nursery school or primary school.
>> Also read – Tax credit for childcare expenses
Tax reduction for school fees: which children affected?
The tax reduction for school fees is granted for children in school:
- at college or in Segpa,
- in high school,
- in a higher education establishment (university, BTS, DUT, preparatory class).
The child must be registered in one of these establishments on December 31 of the tax year.
The age of the child is not taken into account, only the fact of having completed secondary or higher education on December 31 of the tax year allows you to benefit from the tax advantage. However, if the child is an adult, he must still be attached to his parents’ tax household.
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To note : distance learning courses are excluded from the tax reduction for tuition fees. On the other hand, the tax reduction for tuition fees is granted in the same way in the private sector or in the public sector.
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Amount of tax reduction for tuition fees
It should be remembered that tuition fees (school canteen fees, purchase of equipment, registration fees) are not taken into account when calculating the tax reduction. The tax advantage is fixed depending on the establishment attended and not proportional to the expenses paid by the parents. The amount of the tax reduction is equal to:
- 61 euros for a child in college,
- 153 euros for a child in high school,
- 183 euros for a child in higher education.
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There is no ceiling on the tax benefit or limit based on the number of children in the household.
To note : if a child is in shared custody, the amount of the tuition tax reduction is divided by 2.
To benefit from the tax advantage, you must indicate on income tax return no. 2042:
- the number of dependent children at college in box 7EA,
- the number of dependent children in high school in box 7EC,
- the number of dependent children in higher education in box 7EF.
For dependent children in alternate residence, their number must be indicated in boxes 7EB, 7ED, 7EG.
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