Tax-free apprentice salary, taxable professionalisation contract, actual expenses, staying on your parents' tax return: work-study taxation in France boils down to a few rules, but one wrongly ticked box can cost a household several hundred euros. Here is the complete guide, updated with the official figures for the 2026 tax return (2025 income).
In short: pay under an apprenticeship contract (contrat d'apprentissage) is exempt from income tax up to the annual SMIC (French minimum wage), i.e. €21,622 for 2025 income (2026 tax return). Only the portion above that is taxable, so the vast majority of apprentices have no taxable income at all. The professionalisation contract (contrat de professionnalisation) has no exemption: its pay is taxable from the first euro. On the taxable portion, you choose between the automatic 10% deduction (minimum €509, maximum €14,555 for 2025 income) and actual expenses (commuting at the mileage scale, meals, equipment…); be careful, for an apprentice, actual expenses are only deductible in proportion to the taxable portion of the salary. Finally, a work-study student under 25 who is still in training can remain attached to their parents' tax household; otherwise, the parents can deduct maintenance payments (up to €6,855).
Is an apprentice's salary taxable?
Yes, but only for the part above a high ceiling. Article 81 bis of the French General Tax Code (CGI) exempts from income tax the salaries of apprentices holding a valid apprenticeship contract, up to the annual amount of the SMIC.
| Income year | Tax return | Exemption ceiling |
|---|---|---|
| 2024 | spring 2025 | €21,203 |
| 2025 | spring 2026 | €21,622 |
| 2026 | spring 2027 | 2026 annual SMIC, not yet published |
Four rules to know:
- The ceiling applies to the net taxable salary for the calendar year, before the 10% deduction or actual expenses.
- It is not prorated: a contract that starts in September gives the right to the full ceiling, even if you only received four months of pay.
- The exemption follows the apprentice: it applies whether they file alone or are attached to their parents' household.
- It applies in the private sector and in the civil service alike, as long as it is an apprenticeship contract.
For 2026 income, the ceiling will equal the sum of the year's monthly SMIC amounts: it will therefore include the increases of January (€12.02 an hour) and June 2026 (€12.31 an hour). The official amount will be published for the spring 2027 filing season.
The ceiling is not reduced if the contract starts during the year: a first year of apprenticeship that begins in September almost always remains fully exempt.
How much do you actually declare?
The tax authority gives this example: an apprentice who received €22,000 in 2025 declares only 22,000 − 21,622 = €378. The 10% deduction then applies to that €378.
With the 2025 legal minimum wages (SMIC at €1,801.80 gross a month), most apprentices remain far below the threshold:
| Situation (2025 income) | Annual pay | Taxable portion |
|---|---|---|
| Apprentice aged 18-20, 1st year (43% of the SMIC) | ≈ €9,297 gross | €0 |
| Apprentice aged 21-25, 3rd year (78% of the SMIC) | ≈ €16,865 gross | €0 |
| Apprentice aged 26 or over, paid the SMIC | ≈ €21,622 gross | €0 (net taxable pay is lower than gross) |
| Apprentice paid above the SMIC | €25,000 net taxable | €3,378 |
| Professionalisation contract, aged 21-25 (70% of the SMIC) | ≈ €15,135 gross | all of the net taxable pay |
In 2026, with the SMIC raised to €1,867.02 gross a month since 1 June, the pay scale stays in the same range: an apprentice aged 21-25 in their 3rd year earns at least €1,456.27 gross a month since 1 June 2026, well below the annual SMIC. To go from gross to net, see our article on apprentice net pay and contributions or the salary simulator.
Apprenticeship, professionalisation, internship: who is exempt?
This is the most important distinction, and the least understood.
| Status | Tax treatment (2025 income) |
|---|---|
| Apprenticeship contract (private or public) | Exempt up to the annual SMIC: €21,622 |
| Professionalisation contract | Taxable from the first euro |
| Internship with a stipend | Exempt up to the annual SMIC: €21,622 |
| Student job or summer job (aged 25 or under on 1 January 2025) | Exempt up to 3 monthly SMICs: €5,405 |
The professionalisation contract falls under ordinary rules: its pay is declared in full, like any employee's. The BOFiP (the official tax doctrine) also specifies that pay under work-study contracts (apprenticeship and professionalisation alike) does not qualify for the student-job exemption: training hours are part of working time. If, on the other hand, you held a genuine, separate student job in the same year, impots.gouv.fr lets you declare it on a separate line to benefit from both exemptions, each on its own income.
If you are still hesitating before signing, the tax gap deserves to weigh in the balance: our comparison apprenticeship or professionalisation details the other differences.
How do you declare an apprentice salary without mistakes?
Even when exempt, the salary must be declared: by you if you file your own return, by your parents if you are attached to their household (on the dependant's line, box 1CJ for the first one).
The method comes down to four steps:
- Find the cumulative net taxable pay on your December payslip (not the net amount paid).
- Compare it with the pre-filled amount in box 1AJ (or 1CJ if you are attached). Employers report the total salary, exempt part included, because an apprentice may have several employers during the year.
- Online, leave the total and tick the “apprentis/stagiaires” box (apprentices/interns) on the relevant line: the €21,622 allowance is calculated automatically. On paper, only enter the portion above the ceiling.
- If you had several apprenticeship contracts during the year, add them up: the ceiling applies only once to the total.
Forgetting the “apprentis/stagiaires” box means declaring as taxable a salary that is not. Check it every year before signing your return.
Keep your payslips and your contract: the tax authority can ask for supporting documents for three years. An expanding file folder is more than enough. If in doubt, the tax helpline answers on 0809 401 401, or use the secure messaging service in your personal online account.
10% deduction or actual expenses: what should a work-study student choose?
By default, the tax authority applies a 10% standard deduction to your taxable salary. For 2025 income, it cannot be less than €509 (unless the taxable salary is lower) or more than €14,555. For an apprentice, it only applies to the taxable portion.
You can waive it and declare your actual expenses in box 1AK (1CK for a dependant), provided you can back them up. The choice is made every year and per person: each member of the household opts for the regime that suits them.
The pro rata rule for apprentices
This is the most frequently overlooked point, including in many guides. According to the BOFiP (BOI-RSA-CHAMP-20-50-50, § 410), an apprentice's expenses are deductible only in the proportion of taxable salary to total salary, because you cannot deduct expenses incurred to earn exempt income. The direct consequence: an apprentice below the ceiling cannot deduct any expenses.
Which expenses can a work-study student deduct?
- Home-to-work commuting: by car, using the mileage scale, unchanged since 2022 income, up to 40 km each way unless there are special circumstances. For a 4 CV car: d × 0.606 up to 5,000 km, (d × 0.34) + 1,330 from 5,001 to 20,000 km, d × 0.407 beyond; for a 5 CV car: d × 0.636, (d × 0.357) + 1,395, d × 0.427. The scale is increased by 20% for an electric vehicle. Tolls, parking and interest on the car loan can be added with receipts.
- Trips to the CFA: training hours are part of your working time; keep the work-study calendar as proof of your attendance days.
- Meals: if you cannot go home for lunch, you deduct the extra cost compared with a meal taken at home, valued at €5.45 for 2025 income. Without detailed receipts, the extra cost is valued at that same flat amount per meal.
- Dual residence: only accepted if it is imposed on you rather than chosen for personal reasons; your file must be solid (rent receipts, calendar, distance between company and CFA).
- Equipment and training: tools, safety equipment, books, a computer used for work (depreciated above €500 excluding VAT), if they are not reimbursed.
If you opt for actual expenses, only deduct what remains payable by you: reimbursements and allowances paid by the employer (public transport pass contribution, mileage allowances, sustainable mobility allowance) must be added back or subtracted. To find out what your company must reimburse, read our guide to work-study professional expenses: transport, meals, remote work.
Worked example: apprentice above the ceiling or professionalisation contract?
Take 35 km each way, 200 days of attendance, i.e. 14,000 km a year with a 4 CV car: (14,000 × 0.34) + 1,330 = €6,090 of mileage costs.
| Apprentice, €25,000 net taxable | Professionalisation contract, €14,000 net taxable | |
|---|---|---|
| Taxable portion before deduction | €3,378 | €14,000 |
| 10% deduction | €509 (floor) | €1,400 |
| Deductible actual expenses | €6,090 × 3,378 / 25,000 ≈ €823 | €6,090 |
| Taxable income with actual expenses | €2,555 | €7,910 |
For the apprentice, the gain is limited to about €314 less taxable income. For the work-study student on a professionalisation contract, actual expenses cut the tax base by €4,690 more than the standard deduction.
The decision table
| Your situation | Recommended option |
|---|---|
| Apprentice below the exemption ceiling | Nothing to optimise: no taxable income, no deduction possible |
| Apprentice above the ceiling, short commute | 10% deduction (€509 floor) |
| Apprentice above the ceiling, long car journeys | Calculate expenses × pro rata and compare with the deduction |
| Professionalisation contract, public transport 50% paid by the employer | 10% deduction in most cases |
| Professionalisation contract, car and long trips between home, company and CFA | Actual expenses, often worthwhile |
Keep a log as you go: a vehicle mileage logbook beats reconstructing everything from memory in May, and a portable document scanner makes archiving invoices easier.
Attachment, separate return or maintenance payments: how to decide?
This is the decision with the biggest impact, and it mostly plays out on your parents' tax bill.
Who can be attached? For the 2026 return, a single adult child who was under 21 on 1 January 2025, or under 25 on that date if still studying. The BOFiP uses a broad definition of continuing studies (attending an establishment that prepares for a diploma): an apprentice training at a CFA can therefore request attachment. The request is written on plain paper and kept by the parents; it is renewed every year.
| Option | For the parents | For the work-study student |
|---|---|---|
| Attachment | One extra half-share (a full share from the 3rd child), with the benefit capped at €1,807 per half-share; they add your taxable income to theirs | No personal tax return; the exempt part stays exempt |
| Separate return | No extra half-share | Your own return and your own tax notice |
| Separate return + maintenance payments | Deduction up to €6,855 (2025 income), or a flat €4,075 if you live with them | The maintenance received is income to be declared |
The practical rule: if your apprentice salary stays below the ceiling, attachment is often advantageous, since you bring in a half-share without any taxable income. The calculation can flip for a heavily taxed household, or if you need a tax notice in your own name. Attachment and maintenance deduction cannot be combined: compare the scenarios with the official simulator on impots.gouv.fr.
Tax attachment does not determine your social benefits: the CAF applies its own rules for APL housing benefit and the activity bonus, available to apprentices aged 18 and over who earn more than 78% of the net SMIC in each of the three reference months.
Does withholding tax apply to an apprentice?
Yes, but to a very limited extent:
- Apprentice: the employer only withholds tax on the part of the salary that exceeds the exemption limit, assessed over the year and not prorated. As long as your cumulative pay stays below it, nothing is withheld. If a deduction appears on your payslip while you are below the ceiling, ask the payroll department.
- Work-study student attached to their parents: the law (Article 204 H of the CGI) requires the default rate grid. The parents' household rate never applies to your salary, and any tax withheld is credited against the household's tax.
- Work-study student filing alone: after their first return, the tax authority sends their personal rate to the employer. If anything changes (new contract, pay rise), you can update it under “Gérer mon prélèvement à la source” (manage my withholding tax).
- Professionalisation contract: withholding applies from the first euro, with your own rate or the default grid, whose first band is 0% for modest salaries.
Which mistakes should you avoid?
- Declaring the full salary without ticking the “apprentis/stagiaires” box: the exemption is then not applied.
- Believing the professionalisation contract is exempt: it is not, and the tax catch-up arrives the following year.
- Declaring the net amount paid instead of the net taxable pay shown on your December payslip.
- Opting for actual expenses without applying the pro rata as an apprentice, or while below the ceiling: the option has no effect.
- Declaring non-taxable income: the activity bonus, APL and means-tested grants do not belong on your tax return.
- Combining attachment and maintenance payments: you must choose one or the other.
- Throwing away your supporting documents: payslips, registration document, mileage logs and invoices must be kept for three years.
Key takeaways
- An apprentice's salary is exempt up to the annual SMIC (€21,622 for 2025 income); the professionalisation contract is taxable from the first euro.
- Online, declare the total and tick the “apprentis/stagiaires” box.
- For an apprentice, the deduction and actual expenses only apply to the taxable portion; actual expenses are mainly useful on a professionalisation contract.
- Attachment remains possible up to age 25 while in training; maintenance payments are the alternative.
- Below the ceiling, no withholding tax is due on an apprentice's salary.
To plan your budget, estimate your pay with the salary simulator, check the financial aid you are entitled to and, if you have not signed yet, compare work-study offers. The reference texts, Article 81 bis of the CGI and the BOFiP, are freely available online.