Every spring the same question comes up among work-study students: "My apprentice salary — do I report it or not?" Good news: the tax authorities give apprenticeships a favourable regime. Here is what you need to know for the 2026 return, with no nasty surprises.
In short: wages earned under an apprenticeship contract are exempt from income tax up to €21,622 for 2025 income (2026 return), a ceiling equal to the annual SMIC (minimum wage). In practice, as long as you earn less than this over the year, your apprentice salary does not increase your tax. Only the part above €21,622 is taxable. Note: this benefit does not apply to the professionalisation contract, which is taxable from the first euro.
What is the exemption ceiling for the 2026 return?
The French General Tax Code (article 81 bis) exempts an apprentice's salary within the limit of the annual SMIC. For 2025 income declared in 2026, that ceiling is €21,622.
The rule is simple: you look at the net taxable salary you earned under your apprenticeship contract over the whole year. If it is at or below €21,622, nothing is taxable. If it exceeds that figure, only the difference between your salary and €21,622 enters the tax calculation.
The ceiling is assessed before the flat-rate 10% deduction for work expenses, and it is not pro-rated: even a contract of just a few months in 2025 gives full entitlement to the exemption up to €21,622.
How much do I actually report?
Take the authorities' official example. You earned €22,000 in apprentice salary in 2025:
- Exempt amount: €21,622
- Income to report: 22,000 − 21,622 = €378
- The 10% deduction for expenses is then applied automatically to those €378.
In other words, on €22,000 earned, only €378 is taken into account. Most apprentices, paid a percentage of the SMIC depending on their age and contract year, stay well below the ceiling and therefore report nothing for the apprenticeship. To estimate your gross and net pay over the year, use the pay simulator, updated with the 2026 scales.
Apprenticeship or professionalisation: who is exempt?
This is the most important — and most misunderstood — distinction. The tax exemption applies only to the apprenticeship contract, in both the private sector and the public service.
| Type of contract | Tax treatment of the salary |
|---|---|
| Apprenticeship contract | Exempt up to €21,622 (annual SMIC) |
| Professionalisation contract | Taxable from the 1st euro, reported in full |
| Internship (stipend) | Exempt up to €21,622 (same ceiling) |
If you are still hesitating between the two before signing, our comparison apprenticeship or professionalisation details the differences in status, pay… and therefore tax.
Filing: what to check in practice
Even when exempt, you are not relieved of filing. Two situations:
- You file your own return (an adult, not attached to your parents' household): you report your income, entering only any portion above €21,622.
- You are attached to your parents: they include your salary in their return, applying the same exemption ceiling.
A few useful reflexes:
- Check the pre-filled amounts entered by the authorities: the exemption is often applied automatically, but an employer entry error is possible.
- Keep your payslips and your annual tax certificate.
- If in doubt about the net taxable amount, the tax service can be reached at 0809 401 401 (cost of a local call).
Being non-taxable can be worthwhile: depending on your situation, it can condition access to certain benefits or grants. All the more reason to file correctly, even when you owe nothing.
And the rest of your work-study budget?
The tax exemption is only one piece of the puzzle. To protect your purchasing power during your apprenticeship, also think about the schemes you can combine:
- Housing benefits (APL, Mobili-Jeune, the Visale guarantee) and mobility top-ups, listed in our overview of financial aid.
- The prime d'activité (activity bonus), available to some apprentices depending on their income.
- A starting salary negotiated above the legal minimum: now is the time to target the work-study offers posted before the new term.
In short: as long as your apprentice salary does not exceed €21,622 over the year, income tax will not eat into your pay. A lasting advantage, specific to the apprenticeship contract, that you simply need to report correctly at filing time.