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Family tax credit (CIF)

The family tax credit is 50% of spending on childcare for your employees' youngest children and 25% of personal-services spending, the latter counted up to a yearly cap per beneficiary; the total credit is itself capped each year.

2026 rules — verified on September 14, 2026Free, no account

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Calculation assumptions

  • The calculation assumes the business qualifies: it must be taxed under an actual-profit regime, whether for income tax or corporation tax. A business under the micro-entreprise regime cannot claim it, and this simulator does not check that condition.
  • The number of beneficiaries is an input, not an inference: it caps the personal-services base. The official page works its example without stating it, although its own per-beneficiary cap makes it necessary — with none entered, no personal-services spending gives rise to the credit.
  • The result is the credit EARNED, not what will actually be refunded: offsetting against tax due, refunding of the excess and the split of the credit between partners of a partnership are not modelled.
  • Public grants received for eligible spending leave the base before any rate applies: only those paid during the year the credit is calculated for count. Each grant is entered against the category of spending it funds; the official page does not say in which order the grant and the per-beneficiary cap apply, and this calculation deducts the grant FIRST. A grant that attaches to no category is apportioned, and that apportionment is not modelled.
  • Only spending on childcare for your employees' children UNDER THREE enters the base of the 50% rate. The facility itself may take children up to six: what counts is the age of the children cared for, not the licence of the structure. Where a workplace crèche takes both age groups, the spending is apportioned, and this calculation does not perform that apportionment: enter the share already attributed to the under-threes.
  • Expenses are entered EXCLUDING VAT: where an expense bears VAT, only its pre-tax amount enters the credit base (BOFiP BOI-BIC-RICI-10-130-10, § 230). Entering VAT-inclusive amounts overstates the credit, by up to a fifth of the expense — and it is the excess that gets clawed back.

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The official form or forms to complete once you know the amount, explained field by field.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.