Cap on the childcare tax credit for children under 6 raised from €2,300 to €3,500
Article 20 of the 2023 Finance Act raises from €2,300 to €3,500 per child the cap on expenses eligible for the 50% tax credit for out-of-home childcare of children under six (Article 200 quater B of the General Tax Code).
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The maximum credit rises from €1,150 to €1,750 per child. Applies from the tax on 2022 income, filed in 2023, for parents whose children under six attend a nursery, a childminder or a daycare facility.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne