Childcare tax credit in France (crédit d'impôt frais de garde)
If your child under 6 is looked after OUTSIDE your home — by a registered childminder (assistante maternelle agréée), a crèche or a halte-garderie — you are entitled to a tax credit of 50% of what you pay, on expenses of up to €3,500.00 per child and per year, i.e. up to €1,750.00 per child (article 200 quater B of the French tax code). You get it even if you pay no income tax.
Who can claim it
- Your child is under 6 on 1 January of the tax year.
- The care takes place outside your home: registered childminder, crèche, halte-garderie, after-school club (garderie périscolaire).
- It is a refundable credit: if it is higher than your income tax, the difference is paid to you.
How it is calculated
The credit equals 50% of the childcare costs you actually bear, within €3,500.00 per child and per year: at most €1,750.00 per child. With shared custody (résidence alternée), each parent's ceiling is halved: €1,750.00 of expenses, i.e. at most €875.00 of credit.
You declare what remains at your charge: first subtract the benefits you received, in particular the CMG paid by the Caf through Pajemploi. Never declare the same amount twice. Meal costs are not included.
Nanny at your home: a different scheme
If the childcare takes place IN your home (nanny, home-care services), another tax credit applies — the « services à la personne » credit (article 199 sexdecies of the tax code), with its own rates and ceilings. This guide covers care outside the home only.
Declaring it and keeping proof
You claim it in your annual income tax return (déclaration de revenus), in the section for childcare costs of young children. Exact boxes and amounts are on impots.gouv.fr.
You do not attach receipts, but you must be able to show them if the tax office asks. With a childminder, download the tax certificate (attestation fiscale) from your Pajemploi account. A bill paid in cash is not accepted as proof.
When the money arrives
The credit is not paid when you spend the money. An advance of 60% is paid in January, based on the credit you received the previous year; the balance is paid in the summer according to your real expenses. If the January advance was too high, you repay the difference in September. In your first year, everything is paid in the summer.
Service-Public states that an immediate advance of the tax credit is planned by 1 September 2027 at the latest. It is a planned possibility, not a measure already in force.
Frequently asked questions
Do I get the childcare tax credit if I pay no income tax?
Yes. It is a refundable tax credit: if it exceeds your tax, the surplus is paid to you.
Can I combine the CMG and the tax credit?
Yes. The CMG reduces the cost first; the tax credit then applies to what remains at your charge, within the ceiling per child.
Does a nanny at home give the same tax credit?
No. Care in your home falls under the « services à la personne » tax credit, with different rates and ceilings.
Which document do I need for a childminder?
The tax certificate (attestation fiscale) you can download from your Pajemploi account. Keep it in case the tax office asks.