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Income Tax - Child Support (deduction)
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
You can deduct from your income, subject to conditions, the support you pay to support a child who is not a dependent.
What applies to you ?
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Minor child
You can deduct from your income, under certain conditions, the support you pay to support a minor child for whom you do not provide primary care.
The child is considered to be the primary responsibility (maintenance and upbringing) of the parent with whom he or she has his or her habitual residence.
The child should not be included in the calculation of your family quotient.
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The pension was fixed by judgment
If there is a judgment, you have to deduct the amount of the pension set by the judge.
The amount to be deducted corresponds to the pension which may be revalued by a judgment or by yourself.
You can also deduct expenses in kind that you pay directly in addition to the maintenance initially set (canteen fees, school fees, medical expenses).
You cannot deduct the costs incurred by your right of access (e.g. travel costs).
FYI
in case of alternate guard after a divorce or separation, you cannot deduct a pension because you are entitled to an increase in your pension number of shares.
You must indicate the amount of pensions to be deducted on your return.
To complete your tax return, you can consult the explanatory note and the practical income tax brochure.
Supporting documents must be kept in case of request from the tax authorities.
Lack of judgment
You can deduct the pension you pay.
The amount paid must correspond to the execution of your maintenance obligation, i.e. the needs of your child and your financial means.
You must be able to justify your payments.
The expenses incurred by your right of access (travel expenses for example) are not deductible.
FYI
in case of alternate guard, you cannot deduct a pension because you are entitled to an increase in your number of shares.
You must indicate the amount of pensions to be deducted on your return.
To complete your tax return, you can consult the explanatory note and the practical income tax brochure.
Keep your documents in case of request from the tax administration.
Adult child
You can deduct from your income, under certain conditions, the support you pay to support an adult child.
This is especially the case if your child is unemployed or looking for a 1er employment and that he has few or no resources.
Warning
your child must file his or her own tax return and cannot be connected to your tax home.
You can deduct support payments you make to an adult child if the following 2 conditions are met:
- Your child is not attached to your tax home for income tax purposes
- His income is inadequate
For example, it could be a pension for a child who is pursuing an education or who is unemployed.
The amount of the deduction is limited.
The deduction is a lump sum of €3,786 (double if your child is married or passed). It mainly covers expenditure on accommodation and food. You don't have to provide proof.
If you are only accommodating your child for part of the year, this amount is reduced in proportion to the number of months involved. If a month has elapsed, it is counted in full.
FYI
You must enter this deduction in the Deductible expenses on your tax return.
You can also deduct other expenses (such as tuition fees) for their actual and justified amount.
Total deduction cannot exceed €6,368 per child.
Please note
Your adult child must file his or her own return, in which he or she indicates the amount of income you pay to him or her.
To complete your tax return, see the explanatory note and the practical income tax brochure.
Keep receipts in case taxes ask for them.
You can deduct support payments you make to an adult child if the following 2 conditions are met:
- Your child is not attached to your tax home for income tax purposes
- His income is inadequate
For example, it could be a pension for a child who is pursuing an education or who is unemployed.
The amount of the deduction is limited.
Warning
you must be able to justify all your expenses in cash or in kind (payment of rent...).
The deduction depends on the situation:
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Parents are taxed in common
You are concerned if you are a couple and subject to common taxation.
If your child is single, you can deduct your expenses up to €6,368 per child.
If you are supporting alone your divorced (or widowed) child and caregiver, you can deduct up to €12,736.
If you are supporting alone your child who is married or past, you can deduct €12,736. In-laws should not support the couple.
Parents are taxed separately
You are affected if you are in one of the following situations:
- You're separated
- You live as a couple but you are taxed separately
If the child is single, each parent can deduct expenses up to €6,368 per child.
If you support your family on your own child (single, divorced or widowed) person in charge of family, you can deduct up to €12,736.
If you support your family on your own child who is married or has passed, you can deduct €12,736. In-laws should not support the couple.
Please note
Your adult child must declare the pension you deduct.
You must indicate the amount of pensions to be deducted on your return.
To complete your tax return, you can consult the explanatory note and the practical income tax brochure.
Keep your documents in case of request from the tax administration.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy 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...)
- General Tax Code: Articles 156 to 163xTax arrangements for maintenance payments (Article 156)
- General Tax Code: Articles 193 to 199Limit on deduction of pension per adult child living under your roof (Article 196 B)
- Bofip-Taxes n°BOI-IR-BASE-20-30 relating to income-deductible support payments
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Child SupportService-Public.fr
- Income Tax - Children’s Tuition Fees (Tax Cut)Service-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
- I declare my tax cuts and creditsMinistry of Finance
- Taxation of maintenance paymentsMinistry of Finance