Looking after your children involves significant costs. When you file your tax return, these expenses generate tax reductions. This article explains the conditions.
🎉 Good news! Your crèche, school nursery, holiday training course or camp, boarding school, sick childcare, etc. costs you a little less thanks to the tax reduction of 45% of the amount.
Conditions for deducting childcare costs
🧒🏻 Child under 14
The child must be under 14 at the time of the childcare (or under 21 if severely disabled).
©️ Recognised childcare organisation
The childcare organisation must be authorised by clearly defined institutions. A certificate must be provided based on the compulsory model (to be requested from the childcare organisation).
💰 Maximum amount deductible per day
For childcare costs paid in 2024, the maximum amount deductible per day is €16.40.
You paid €20/day for your child's crèche: no problem, this cost is still deductible, but only for €16.40/day (we will calculate the amount to be declared).
🎒 Outside school hours
The childcare must take place outside school hours, and the child must have actually participated in the childcare.
You enrolled your child in a course during the school holidays, but he or she was ill and didn't take part in the end: the enrolment fees are not deductible.
⚠️ No tax reduction for :
- private tuition
- school trips
- child-minding by non-professionals
- sports club membership fees
- ...
Are you partially responsible for your child?
You are married or legally cohabiting with the other parent
In this case, you have a joint declaration, and the reduction applies to both parents, regardless of who paid the childcare costs.
You are separated from the other parent
If you share the childcare costs, you are entitled to the tax reduction for those you have actually paid.
⚠️ A certificate is required for each parent.
Child under 3
If your child is under the age of 3 on 1 January of the tax year (01/01/2025 for 2024 income), you have a choice:
Either you do not declare any childcare costs. In this case, a lump sum of €720 (amount for 2024 income) will be added to the untaxed part of your income.
Or you can provide proof of actual childcare costs. To do this, you provide the missing certificates (most certificates are sent to the tax authorities by the service providers).
💡 If you have actual childcare costs, send us all your certificates. We will choose the most attractive option.
👉 More information on the SPF Finances website: Tax reduction for childcare costs.
If you have any questions, send a message on the live-chat at the bottom right.
See you soon 👋