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Garderie, crèche ou encore stages de vacances sont déductibles fiscalement. Pour chaque jour de garde, vous pouvez récupérer 6,165 euros en 2021

 

Lorsque vous avez des enfants à la crèche ou si vous les inscrivez en stage pendant les vacances, vous avez droit à une réduction d’impôts. Vous pouvez en effet récupérer une partie des frais de garderie de vos enfants par le biais de votre déclaration d’impôts. Les frais pris en considération sont ceux engagés pour la crèche, une accueillante, l’accueil pré- et postscolaire, un camp d’été en mouvement de jeunesse ou un stage en plaine de jeux.

Vous pouviez, jusqu’en 2019, prendre en compte les frais exposés pour votre enfant  jusqu’à son douzième anniversaire (18 ans pour les enfants ayant un handicap lourd). Mais le gouvernement De Croo a décidé de porter les limites d’âge à 14 ans et 21 ans respectivement dès 2020. C’est l’âge de l’enfant au moment de l’accueil qui compte. 

Le Fédéral a par ailleurs décidé, en plus de relever les limites d’âge, d’alléger les frais de garde d’enfants en augmentant le montant maximal déductible fiscalement. Pour 2020, le montant par jour de garde et par enfant passe de 11,20 euros à 13 euros. Et pour 2021, il est porté à 13,70 euros

Notez en effet que ce n’est pas le montant intégral des frais de garderie qui procure un avantage fiscal. Vous devez limiter vous-même le montant que vous inscrivez dans votre déclaration à 13,7 euros par jour en 2021 si le montant payé dépasse ce plafond. Pour chaque jour où celui-ci n’est pas atteint, vous prenez donc en considération le montant payé effectivement.

Notez en effet que ce n’est pas le montant intégral des frais de garderie qui procure un avantage fiscal. Vous devez limiter vous-même le montant que vous inscrivez dans votre déclaration à 13,7 euros par jour en 2021 si le montant payé dépasse ce plafond. Pour chaque jour où celui-ci n’est pas atteint, vous prenez donc en considération le montant payé effectivement.

RÉSUMÉ

Les frais pris en considération pour la réduction d’impôts sont ceux engagés pour la crèche, une accueillante, l’accueil pré- et postscolaire, un camp d’été en mouvement de jeunesse ou un stage en plaine de jeux.

Vous pouvez prendre en compte les frais exposés pour votre enfant jusqu’à son quatorzième anniversaire.

Le montant déductible est plafonné à 13,7 euros par jour en 2021. L’avantage fiscal est de minimum 45% (soit un avantage net de 6,165 euros par jour). 

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