Taxes 2024: the upper limits for the deduction of maintenance payments

You can deduct from your total income the support you pay to an adult child, regardless of age, if he or she is not attached to your tax home for income tax purposes and his or her income is insufficient. You can also deduct from your income support for a relative (parent, grandparent, great-grandparent) in need to whom you have a support obligation.

Service-Public.fr tells you the amount of the maximum child support deduction paid in these two cases, for the 2023 income tax return you will file in spring 2024. These deduction limits have been updated by the 2024 budget.

Maintenance of an adult child

If the child is domiciled in your home

You can deduct support for an adult child if 2 conditions are met:

• your child is not attached to your tax home for income tax purposes;
• he has insufficient income.

It may be a pension for a child in school or a child who is unemployed.

For the 2024 return of income received in 2023, you can deduct, without submitting proof, the lump sum of €3,968 per child for accommodation and food.

Other expenses such as tuition or health expenses can be deducted for their actual amount and with proof, the total deduction is limited to €6,674 per child.

If the child is not staying with you all year round, the calculation is made on a pro rata basis of the number of months concerned.

If the child doesn't live with you

You can deduct expenses incurred for his education, food, health or rent. The deduction limit is set at €6,674 per child. You must keep all the proof of expenses, they can be requested by the tax administration. If parents are taxed separately, each parent can deduct expenses within that ceiling.

Support for a needy ascending parent

If you are a parent, grandparent or great-grandparent in need, you can deduct from your income, without proof, a lump sum payment for housing and food: €3,968.

If the parent is over 75 years of age, the lump sum deduction is allowed where his or her resources do not exceed the maximum resources set for the grant of the Solidarity Allowance for the Elderly (Aspa), or €11,533.02 per year for a single person or €17,905.06 for a couple.

If you pay your parent a support payment, you can deduct the full amount of this support, provided you can justify your payments (bank statements...) and the actual expenses incurred (invoices...).