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Guide des droits et des démarches administratives
Impôt sur le revenu - Comment est imposé le salaire d'un apprenti ?
Question-réponse
Pour un jeune apprenti, les salaires sont exonérés dans la limite du Smic. Que vous soyez les parents ou le jeune concerné, nous vous indiquons les informations à connaître pour la déclaration 2026 des revenus de 2025.
Vous êtes l'apprenti
Si vous êtes majeur et que vous n'êtes pas rattaché à la déclaration de revenus de vos parents, vous devez déclarer vos revenus.Si vous êtes rattaché à la déclaration de revenus de vos parents, ils doivent intégrer vos revenus à leur déclaration.Si vous étiez apprenti en 2025, que ce soit dans le secteur privé ou dans la fonction publique, et que vous avez perçu des revenus liés à ce contrat d'apprentissage, ces salaires sont exonérés jusqu'à 21 622 €.
Vous devez déclarer uniquement la partie du salaire (net imposable) supérieure à cette somme.
Exemple
Vous étiez apprenti en 2025 et vous avez perçu
22 000 € de salaire.Le montant de ce salaire est exonéré dans la limite de
21 622 €.Le revenu à déclarer est de
378 € (
22 000 € -
21 622 €).
La déduction forfaitaire de 10 % pour frais est calculée automatiquement sur le montant déclaré de
378 €.
À savoir
Vous n'êtes pas concerné par l'exonération partielle de vos salaires si vous êtes en
contrat de professionnalisation ou tout autre contrat de formation en alternance rémunérée.
Vous êtes les parents de l'apprenti
Si votre enfant est rattaché à votre déclaration, il n'a pas de déclaration de revenus personnelle à souscrire.En revanche, vous devez intégrer ses revenus à votre propre déclaration de revenus.Si votre enfant était apprenti en 2025, que ce soit dans le secteur privé ou dans la fonction publique, et qu'il a perçu des revenus liés à ce contrat d'apprentissage, ces salaires sont exonérés jusqu'à 21 622 €.
Vous devez donc déclarer seulement la partie du salaire (net imposable) supérieure à cette somme.
Exemple
Votre enfant était apprenti en 2025 et a perçu
22 000 € de salaire.Le montant de ce salaire est exonéré dans la limite de
21 622 €.Le revenu à déclarer est de
378 € (
22 000 €-
21 622 €).
La déduction forfaitaire de 10 % pour frais est calculée automatiquement sur le montant déclaré de
378 €.
À savoir
Vous n'êtes pas concerné par l'exonération partielle des salaires si votre enfant est en
contrat de professionnalisation ou tout autre contrat de formation en alternance rémunérée.
Services en ligne et formulaires
Modifié le 01/01/2026
- Service Public / Direction de l'information légale et administrative (Premier ministre)
