Taxes on work-study programs: should you declare your apprenticeship income in 2026?

You’re starting to earn your first real salaries and wondering if the State is going to dip into them? Will your parents have to pay more because of you? If you’re asking yourself these questions about taxes on work-study programs, you’re in the right place. It’s all the more important if you’re no longer part of your family’s tax household and have to finance your student accommodation on your own, because every euro counts when it comes to balancing your budget.

So, is work-study salary taxable? What are the exemption thresholds? We’re going to sort things out together so you know exactly what to do with your declaration this year. We’ll talk about money, taxation, but above all about your rights as a hard-working student.

Apprenticeship or professional contract: who pays what?

That’s the basis of everything. In France, not all work-study students are treated the same. Your status changes everything on your tax form and on the calculation of your taxation. Depending on whether you’re on an apprenticeship or professional contract, the tax treatment of your income will be radically different. It’s essential for a student to understand their tax framework properly to avoid unpleasant surprises. Indeed, every student must anticipate their level of taxation as soon as they sign their contract.

💡Tip: For more personalized advice, don’t hesitate to consult professional networks like linkedin where many experts share news about contracts.

The apprentice: king of exemption!

If you’ve signed an apprenticeship contract, you’ve drawn the winning card. The State wants to boost young people’s activity, so it offers you a big exemption. Basically, your salary is not taxable up to a certain annual amount.

For the apprentice, this is enormous security that values their daily work. This system protects your income so you can focus on your training. For many students, this rule is a financial game-changer at the end of the month. In a few words:

• The rule: You only have to declare what exceeds the set limit (approximately €21,273 for year 2026).
• Below that: You don’t pay taxes and you have almost nothing to write, it’s a real relief for your first experience.

Professional contract: more duties

Here, it’s a bit less of a party. You’re considered a regular employee by the tax administration. Your income is taxable from the first euro, because contracts of this type don’t benefit from the same allowance. But be careful, that doesn’t mean you’ll necessarily pay taxes! If your overall income remains low, you’ll probably be non-taxable in the end. Your tax calculation will be based on your total annual salary. So it’s smart to check whether your annual earnings don’t allow you to benefit from certain tax credits.

💡 Tip: Even if you’re taxable, think about applying for the activity bonus on the CAF website. It’s a income supplement that can do your bank account some good when you have a modest salary. This bonus is a significant boost to your purchasing power.

Must I declare my income? (Spoiler: Yes!)

Let’s not kid ourselves, the declaration is mandatory, even if you don’t earn many euros. This is what allows you to get your situation notice. This paper is magic: you’ll need it to justify your income for a loan, housing assistance or even for your file during your search for student residences.

Don’t forget to declare every source of money received during the year. A properly completed declaration is proof of your seriousness to the administration.

Alone or with parents? That’s the big dilemma for young people in training. Here are the two options:

1. Attachment: If you’re under 25, you can stay on your parents’ tax household. They keep their advantage, and your salaries (the non-exempt part) are added to theirs.
2. Solo declaration: Is this your first declaration? This allows you to become tax independent and sometimes receive more State aid.

The choice often depends on your parents’ overall financial situation. If you remain attached to the household, make sure your parents have received all your income certificates.

💡Key figure: According to a study by FAGE, nearly 70% of students choose attachment to avoid increasing the tax pressure on their household.

The guide to not making mistakes: Step by step

Come on, let’s roll up our sleeves. Here’s how to declare your income without breaking a sweat.

• Step 1: Get your IFU. Your company must send you a document that summarizes your annual gross and net salary.
• Step 2: Do the subtraction. If you’re an apprentice, take your total net income and subtract the exemption. If the result is 0 or less, you write “0” in box 1AJ.
• Step 3: Check other income (side jobs, exceptional bonus).
• Step 4: Validate on the official website. It’s the platform for your taxes in France.

💡 Good plan: If you have a terrible doubt, use the simulator to check your taxation for work-study in 2026. It’s free and it avoids mistakes on the final amount. For many students, it’s the best way to be at ease.

Actual expenses: The secret to paying less

If you travel many kilometers to get to your company or training center, the automatic 10% allowance may not be enough. You can choose to declare your “actual expenses” for your professional activity. This includes:

• Your daily trips for your work.
• Your meal expenses (if you don’t have a canteen or meal tickets).
• The purchase of equipment for your apprenticeship.

If the total is more than 10% of your salary, check the corresponding box. It will lower your taxation. It’s often more advantageous than the allowance linked to the minimum wage. Moreover, if you earn more than the minimum wage, this option becomes almost essential.

Changes to watch in 2026

The world of taxes is always moving. In 2026, the exemption limit was indexed to protect your purchasing power against the minimum wage.

The objective is clear: that apprentices are not penalized. You must always keep an eye on the minimum wage amount because it often dictates the thresholds of your work-study.

If you’re on a professional contract, monitor your company’s offers that could impact your salary. The State is trying to smooth out taxation for young workers to promote their activity.

Conclusion: Zen facing the administration

There you go, you survived this guide! Remember above all that work-study is an incredible opportunity for your bank account, especially with the tax exemption. Take 15 minutes to do your declaration properly, and you’ll be set for the whole year. Your income is the fruit of your efforts, so manage it well!

If you need a nice accommodation for your apprenticeship anywhere in France, don’t forget to check our offers. We take care of your comfort in our student residences, so you can focus on your training!