Child Care Household Deduction 2024

In 2024, the household deduction covers 60% of the costs of household, care, and nursing work, including child care. The maximum deduction is 3,500 euros per person, and there is a 100-euro deductible.

How does the household deduction work for child care?

The household deduction is a tax deduction that you can receive for child care services, such as ordering child care from Ilo Nallet to your home. The deduction is granted in the year the payment for the service is made to the company. You can report the deduction either in advance on your tax card or in the tax return for the tax year.

How is the household deduction calculated?

If the annual bill for child care services is 2,000 euros, you can receive the household deduction as follows:• 2 000 € x 60 % = 1 200 €From this amount, a 100-euro deductible is subtracted:• 1 200 € - 100 € = 1 100€Thus, you only pay 900 euros for the babysitter:• 2 000 € - 1 100 € = 900 €

Benefit from a larger deduction as a couple

The household deduction is personal, so a couple can receive a total deduction of up to 7,000 euros if the joint bill for child care is 12,000 euros. The deduction includes a 100-euro deductible, and the actual refund is determined by the total cost of the work performed.

Amount of household deduction in 2025

In 2025, the household deduction decreases to 35% of the costs of child care and other household or care work. The annual maximum deduction is 1,600 euros, and the deductible is 150 euros.