TLDR: You use the annual value of the SMIC as the income tax exemption ceiling for certain apprentice salaries and certain intern gratuities. For income received in 2025, this ceiling is €21,622.
Apprentices
An apprentice's salary is exempt from income tax up to the annual SMIC. For income received in 2025, the ceiling is €21,622.
You must declare only the portion of net taxable salary that exceeds this ceiling. The limit applies before the deduction of professional expenses.
The regime concerns the employment contract entitled "contrat d'apprentissage". It does not apply to the contrat de professionnalisation or to other paid work-study contracts.
Interns
Gratuities paid during an internship or a period of training in a professional environment are exempt from income tax up to the annual amount of the SMIC. For income received in 2025, this limit is €21,622.
A separate regime for students
If you are 25 or younger on 1 January of the tax year, remuneration from an activity carried out during your studies or school or university holidays benefits from an exemption capped at three monthly SMICs.
For income received in 2025, the amount of this exemption is €5,405. You must declare only the remuneration that exceeds this threshold.