Income tax - Are overtime hours taxed?

Verified 10 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Your overtime is to be declared, whatever you are private employee or public servant (State, territorial or hospitable).

Your overtime is exempt of income tax in the limit of €7,500 (taxable net remuneration) per year, for 2024 revenues.

Example :

As an employee, your overtime earned you money €1,500 crude (approximately €1,215 net tax) in 2024.

This amount is exempt tax.

Your overtime beyond the ceiling of €7,500 carried out in 2024 are subject to tax.

Example :

As an employee, your overtime earned you money €9,800 crude (approximately €7,938 net tax) in 2024.

The taxable amount is €438 (€7,938 - €7,500).

Please note

The amount of this ceiling includes the remuneration of RTT days that you have renounced with the agreement of your employer.

If you're part-time, this also concerns your additional hours (carried out beyond the duration of your employment contract).

Example :

As a part-time employee, you work 30 hours a week.

Your hours spent beyond this period have brought you back €1,000 crude (approximately €810 net tax) in 2024.

This amount is exempt from tax.

If you have several employers and exceed the ceiling, you must declare the surplus with your salaries.

Exempt overtime is now pre-filled in your statement.

Please note

If the amounts are not pre-filled, you must enter them (line Exempt Overtime).

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)