Income Tax in France – Adult Child – Information for Parents

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Verified on February 16, 2025 – Legal and Administrative Information Department (Prime Minister)

Income Tax: 2025 Declaration for 2024 Income

This page is up to date as of February 16, 2025.

However, the forms, online services, and informational documents for the 2025 tax return in France (for 2024 income) are not yet available. They will be published online as soon as they become accessible.

Your Situation as Parents

  • Your child is an adult and single
  • Your child is included in your tax return
  • Your child is 21 years old or younger

Filing Options for Your Adult Child

If your adult child is single, you have two options:

  1. Include them in your tax return
  2. Let them file their own tax return

By keeping your child attached to your tax return in France, you benefit from an increase in your tax quotient, which can lower your taxable income.

However, if your child files independently, you can provide them with financial support (pension alimentaire), which is tax-deductible from your taxable income.

This decision must be made by mutual agreement, as one option may offer better tax advantages depending on your situation.

To determine the best option, you can use the official tax calculator for 2024 (for 2023 income).

Keeping Your Adult Child on Your Tax Return

The rules for attachment depend on your child’s age and status:

  • If your child is under 21 years old as of January 1, 2024, they can remain part of your tax household and be included in your tax return.
  • This attachment increases the number of tax shares, reducing your taxable income.
  • Your child does not need to file a personal tax return.
  • However, you must include their income in your own tax return.

Key Considerations

  • If you provide financial support to your child, you cannot deduct it as a tax-deductible expense if they remain attached to your tax return.
  • If your child lives separately, you must include their address in your declaration.

By carefully evaluating these options, you can make the most tax-efficient decision for your family’s tax return in France.