23° bis : Tax credit for childcare costs for young children

Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are responsible for. These expenses are deducted up to a ceiling of €3,500 per dependent child and half this amount when the child is deemed to be equally dependent on both parents. This…