Summer Jobs, Student Work, and Internships: How to Report These Earnings on Your Tax Return

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Does your child earn money while studying, through a part-time job, internship, or temporary contract, and is still part of your household for tax purposes? Not sure how to declare these earnings or which ones are taxable? Here’s what you need to know when filing your income tax return.

Income from Student Jobs

Income earned by students under a work contract—during secondary or higher education, or over school/university holidays—is generally exempt from income tax if certain conditions are met:

  • The student must be 25 or younger as of January 1st of the tax year.

  • The annual income must not exceed three times the monthly minimum wage (Smic).

Any amount earned beyond this limit must be declared and is subject to tax.

Note: Apprentices with a formal apprenticeship contract benefit from an income tax exemption up to the annual Smic threshold. Only earnings exceeding this threshold must be declared—this applies whether the apprentice files a personal return or is included in a parent’s household.

Internships, Grants, and Scholarships

Internship Compensation

Compensation received for internships is typically taxable. However, if the total amount does not exceed the annual Smic, it is tax-exempt. Any amount above this must be reported and taxed accordingly.

Taxable Grants and Scholarships

Scholarships and grants may be taxable if the student is considered to hold employee or public servant status, such as:

  • Research or study-specific scholarships

  • Preparatory year grants

  • Public service diversity grants

  • IUFM (teacher training) allowances

These must be declared as taxable income.

Tax-Exempt Social-Based Scholarships

Scholarships awarded based on social criteria by the state or local authorities are not subject to income tax and do not need to be declared.

Non-Salaried Income from Student Activities

If a student earns income outside of a work contract (e.g., via self-employment, micro-entrepreneurship), those earnings are fully taxable.

They must be declared under the appropriate category:

  • Industrial and commercial profits (BIC)

  • or Non-commercial profits (BNC)

Additional Info

  • If your child is over 25 years old on January 1 of the tax year, they must file a personal tax return—they can no longer be included in your household.

  • A student of legal age may also choose to file separately.

For more guidance, check the official information on first-time tax filers.