Photo: Pexels- 2026 return opens April 9, closing from May 21 to June 4 depending on department
- Student salaries: 5,405 euros allowance (3 monthly SMIC)
- Apprentices: exempt up to 21,622 euros (1 annual SMIC)
- Interns: 21,622 euros allowance on gratifications
- Attachment to parental tax household possible up to age 25 for students
First tax return, attachment to the parental household, apprentice or intern status: youth taxation is a complex subject with many specific exemptions. This guide takes stock of the 2026 campaign, applicable to income received in 2025.
Who must declare their income in 2026?
Three main situations:
- Attached to parental tax household: the young person does not need to file their own return. Their income is included in the parents'.
- Independent declaration: the young person is 18 or over, works or receives income, and is no longer attached.
- Mandatory declaration: any adult youth receiving taxable income must declare, even if the amount is low.
Attachment to the parental tax household
Until what age can you be attached?
- Until 21: automatic attachment possible, no study condition
- Until 25: attachment possible if the young person is a student
- No age limit: in case of disability or military service
Attachment brings an additional tax unit (only child) or a half unit (eldest, 2nd and following) to the parental household, reducing their income tax.
Income exempt for young people in 2026
Young people benefit from several specific allowances and exemptions:
| Income type | Exemption / Allowance | Conditions |
|---|---|---|
| Student salary | 5,405 euros per year | Under 25 on January 1, 2025 |
| Apprentice salary | 21,622 euros per year (1 SMIC) | Apprenticeship contract |
| Internship gratification | 21,622 euros per year (1 SMIC) | Convention-based internship |
| Civic service allowances | Fully exempt | Civic service mission |
| Scholarships on social criteria | Fully exempt | Crous scholarship, merit scholarship |
Detail: student salary allowance
If you were under 25 on January 1, 2025 and worked in 2025 (summer CDD, extra, part-time), you benefit from an allowance of 5,405 euros on your salaries. Only the excess must be declared.
Detail: apprentices
Apprentice salaries are exempt from tax up to an annual SMIC (21,622 euros in 2026). Above this, only the excess is taxable. In practice, most apprentices pay no income tax on their salary.
Detail: interns
Convention-based internship gratifications (mandatory from 2 months) are exempt up to 21,622 euros per year. Above this, the excess is taxable as a salary.
Worked case 1: student with a summer job
Lea, 22, student, worked at a cashier during summer 2025 for 2,800 euros.
- Salary received: 2,800 euros
- Student allowance: 5,405 euros
- Taxable salary: 0 euro
Lea has nothing to pay. She can be attached to the parental tax household without fiscal impact. If she declares independently, her taxable income is zero and she benefits from a tax notice useful for housing benefits.
Worked case 2: apprentice in BTS
Theo, 19, apprentice in BTS accounting, received 12,500 euros of salary in 2025.
- Salary received: 12,500 euros
- Apprentice exemption: 21,622 euros (cap)
- Taxable salary: 0 euro
Theo has no tax to pay. He can remain attached to the parental household or declare alone.
Worked case 3: intern with short-term contract
Emma, 24, end-of-studies intern for 6 months at 1,000 euros per month, then CDD of 4 months at 2,000 euros.
- Internship gratifications: 6,000 euros → exempt (below 21,622 cap)
- CDD salary: 8,000 euros → taxable (she is already 24, the 5,405 euros student allowance only applies to student jobs)
Emma must declare 8,000 euros of taxable salaries. Depending on her situation, she may choose independent declaration or attachment.
Key dates for the 2026 return
- April 9, 2026: online declaration opens on impots.gouv.fr
- May 19, 2026: paper declaration deadline
- May 21, 2026 at 23:59: online deadline for departments 1 to 19
- May 28, 2026 at 23:59: online deadline for departments 20 to 54
- June 4, 2026 at 23:59: online deadline for departments 55 to 974/976
First declaration: how-to guide
For a young person declaring for the first time:
- Request a tax number: retrieve it from the tax office or from the parental household notice
- Log in to impots.gouv.fr with your personal credentials
- Verify pre-filled income: salaries, benefits, gratifications
- Add income not automatically declared: tips, income in kind, crypto, platforms (Vinted, LeBonCoin above a threshold)
- Report allowances: specific line for student or apprentice salaries
- Validate and print the notice: to keep for 3 years
Special cases to know
Crypto assets
Capital gains on crypto are taxable at the flat tax of 30 percent from the first euro if total annual sales exceed 305 euros. Even a young student who resold 1,000 euros of bitcoin must declare.
Platform income (Vinted, Etsy, LeBonCoin)
Since 2024, platforms automatically transmit sales amounts to the DGFiP. Above 30 transactions or 2,000 euros of annual turnover, declaration is mandatory. Sales of personal second-hand items remain exempt for individuals.
Online content (Twitch, YouTube, LinkedIn)
Content creation income, sponsoring or advertising are taxable from the first euro, usually as BNC (non-commercial profits) or as a micro-entrepreneur.
Common mistakes to avoid
- Forgetting the student salary allowance: 5,405 euros disappearing if not reported
- Confusing apprentice exemption and regular salary
- Not declaring freelance income, even occasional
- Forgetting tips, theoretically taxable above 20,000 euros annual pay
- Not choosing between attachment and independent declaration: always compare
What if you paid too much tax?
If an employer withheld tax without considering exemptions (frequent for summer job students), a refund is automatic after the declaration. It usually arrives in July or August 2026.
Useful links
2026 income tax scale, PER retirement plan guide, Livret A vs LDDS, Young protection insurance, Glossary.