Childcare outside the home: 50% tax credit (%) on €3,500 of expenses

When your child under 6 is cared for outside your home, in a daycare center or with a registered childminder, you are entitled to a tax credit equal to 50% of the amounts paid. Expenses are capped at €3,500 per child per year. The maximum credit is therefore €1,750 per child, and €875 per child in the case of shared custody. Note: €3,500 is the maximum amount of expenses, not the credit amount.

This page deals with the tax credit for childcare outside the home. It does not cover in-home childcare (a nanny at your home), which is covered by a different tax credit. It also does not cover the immediate advance payment, the details of which can be verified on service-public.gouv.fr, nor does it provide details of each type of assistance that can be deducted from your expenses.

Credit in a table

The amounts are taken from the service-public.gouv.fr website (verified on April 15, 2026) and the economie.gouv.fr website (written on April 30, 2026). For shared custody, the service-public.gouv.fr website indicates these amounts per child; the BOFiP (Official Bulletin of Public Finances) specifies that when the child resides alternately with each parent, the benefit is divided equally between them, and the spending limit is halved. Check the rule applicable to your situation. The limit is annual and is calculated for each child. The BOFiP specifies that it is not reduced pro rata over time: "The annual limit is not subject to any pro rata reduction." Therefore, a child born during the year, or who turns 6 during the year, does not cause you to lose a portion of the limit.

As a reminder, the BOFiP indicates that the previous ceiling was €2,300 per dependent child, for income up to and including 2021.

What conditions for the child

The child must be dependent on you and under 6 years old on January 1st of the tax year. The sources provide the following dates of birth:

The date of birth therefore shifts by one year each year. A child born in 2019 entitles the holder to the tax credit for expenses in 2025, but no longer for those in 2026.

Who can apply for the loan?

• The parents taxpayers who are tax residents of France. The BOFiP (Official Bulletin of Public Finances) states: "This scheme applies to taxpayers who are tax residents of France." The 2026 income tax guide also states: "If you are tax residents of France, you can benefit from a tax credit equal to 50%." Situations involving moving to or from France during the year are not addressed here.
• Grandparents The BOFiP (Official Bulletin of Public Finances) indicates that the administration allows the tax credit for childcare expenses incurred. The information sheet on service-public.gouv.fr concerns grandparents who have a dependent grandchild, provided that their adult child is included in their tax household.
• Whatever your family or professional situation, according to the BOFiP.

In the event of separation or divorce, the BOFiP indicates that the credit is in principle allocated to the parent who bears the main responsibility for the maintenance and education of the child.

What type of childcare

Two types of childcare qualify for the tax credit, according to service-public.gouv.fr:

• a registered childminder ;
• A childcare facility for children under 6 years old : crèche, daycare center, school daycare, leisure center.

The BOFiP (Official Bulletin of Public Finances) reminds us that the tax credit is reserved for expenses incurred for childcare outside the home. For a registered childminder, you must be able to provide proof of their accreditation. In-home childcare is not eligible. See our page on the tax credit for in-home employment.

Which expenses to consider?

• Only the custody matters. Food costs are not included. Additional costs, such as activities outside the daycare, are excluded (brochure and BOFiP).
• For a childminder, You declare the net annual salary paid and the social security contributions paid.
• The maintenance allowance is included in the base at a rate of €2.65 per day of care, according to the brochure.
• The sums must be paid within the year. The BOFiP (French Official Tax Bulletin) defines eligible expenses as "sums actually incurred and paid during the tax year." Advance payments are not counted: "the payment of an advance cannot be considered an expense eligible for the tax credit." Amounts invoiced but not paid within the year are excluded from the calculation.
• Childcare assistance received is deducted. Service-public.gouv.fr mentions the childcare allowance paid by the CAF (Family Allowance Fund), employer-provided assistance, and assistance provided by the works council or company. The BOFiP (135) also mentions employer assistance and the pre-funded CESU (Universal Service Employment Voucher). The income tax guide mentions assistance from the works council or company. For details on each type of assistance, please refer to these sources.

Declare and get paid

Where to declare

For 2025 income (2026 tax return), the income tax guide indicated boxes 7GA, 7GB, and 7GC of schedule 2042 RICI for the first, second, and third children not in shared custody, and 7GE, 7GF, and 7GG for children in shared custody. For 2026 income, the boxes are not confirmed on the pages read: they are verified in the 2027 tax return.

The required document for a registered childminder is their Pajemploi tax certificate. This document is not required; it is issued upon request by the tax authorities. A cash invoice is not accepted (service-public.gouv.fr). The BOFiP (Official Bulletin of Public Finances) specifies that proof can be provided by any means.

How is the credit paid?

• The tax credit is applied against income tax. The BOFiP (French Official Tax Bulletin) states: "The excess tax credit is refunded when its amount exceeds the tax due." Therefore, the excess is refunded even if the tax due is less than the credit.
• An advance payment of 60 % is paid to you in January, depending on the amount of tax credit received the previous year (service-public.gouv.fr).
• The first year you claim this credit, the entire benefit is paid in the summer.

The overall cap

The service-public.gouv.fr information sheet and brochure do not mention the overall cap on tax benefits. However, the BOFiP (Official Bulletin of Public Finances) states: "The tax credit is included in the scope of the overall cap." The BOFiP on the overall cap (version of August 27, 2026) also includes this credit in its tables. If you combine several tax benefits, the calculation is verified. It is not detailed here.

Numerical example (fictitious profile)

Situation. Claire and Marc (fictional profile) have two dependent children, born in 2022 and 2024. They do not share custody. 2026 is the first year they are applying for this tax credit. For their 2026 expenses, they pay €5,200 in childcare for their eldest child, with no subsidies to deduct. They pay €4,500 in net salary and social security contributions to the childminder for their younger child. They receive a €1,500 childcare allowance for this second child (hypothetical scenario assumptions).

Issue. What tax credit can they claim, and when will they receive it?

Strategy. Calculate child by child: deduct the aid, retain the expense up to the limit of €3,500, apply 50 %.

Result.

For the eldest child, €1,700 in expenses exceed the limit and do not generate any tax credit. For the younger child, the limit is not reached. In this hypothetical scenario, with 2026 being the first year of application, the entire benefit is paid in the summer of 2027, after the 2026 income tax return is filed. In January 2028, if they apply for the tax credit again, the advance payment is 60% of the credit received the previous year: 60% of €3,250, or €1,950 (calculation).

These figures illustrate the calculation. They do not predict your situation.

What changes depending on your situation

• The child's date of birth compared to the revenue year.
• The childcare method : establishment or approved childminder, or home care, which falls under another credit.
• Shared custody A maximum of €1,750 in expenses and a credit of €875 per child. The definition of shared custody is not included here; this should be verified with the source.
• The aid received, which reduce the base.
• Your tax residence, a condition set by the sources.
• The other tax advantages you accumulate, with regard to the overall cap.

The rule depends on your situation. No results are guaranteed.