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Income Tax - Child Support (deduction)
Verified 10 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Do you pay child support for one or more children? You can deduct it from your income, subject to conditions, if support is provided for a child who is not a dependent. The deduction depends on whether your child is a minor or an adult. We'll tell you what you need to know.
What applies to you ?
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Minor child
You can deduct from your incomeunder certain conditions, the maintenance you pay to support a minor child for whom you are not primarily responsible.
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.
The deduction depends on your situation:
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The pension was fixed by judgment
If there was a judgment, you have to deduct the amount of the pension fixed by the court.
The amount to be deducted corresponds to the pension, if any upgraded by judgment or by yourself.
You can also deduct expenditure in kind that you pay directly in addition to the maintenance initially set (canteen fees, tuition 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 in your deductible expenses.
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.
The pension was not set by judgment
You can deduct pension that you pay.
The amount paid must correspond to the execution of your maintenance obligation, i.e. your child's needs and your financial means.
You must be able 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 in your deductible expenses.
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 incomeunder certain conditions, the maintenance you pay to support an adult child, regardless of age.
Your child's income must be insufficient to cover basic needs (housing, food, health, etc.).
The pension is therefore paid under your maintenance obligation.
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 should to make his own statement of income. It cannot be attached to your tax shelter. So if you want the tax deduction, you can't reattach your child on your tax return.
You can deduct support payments you make to an adult child if 2 conditions the following are combined:
- Your child is not attached to your tax home for income tax purposes
- Your child has insufficient income.
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 €4,039 per child.
If your child is married or passed, the deduction is set at €8,079.
It mainly covers expenditure on accommodation and food.
You have no no need to provide proof.
If you are only accommodating your child for part of the year, this amount is reduced pro rata to the number of months concerned. 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 to deduct other expenses (e.g. tuition) for the actual and justified amount.
Total deduction cannot exceed €6,794 per child.
Please note
Your adult child should his own statement in which he indicates as income the pension you pay him.
To complete your tax return, see the explanatory note and the practical income tax brochure.
Keep them supporting documents in case the taxes demand them from you.
You can deduct support payments you make to an adult child if 2 conditions the following are combined:
- Your child is not attached to your tax home for income tax purposes
- Your child has insufficient income.
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 justify all your expenses in cash or in kind (payment of rent...) and the state of need of your child.
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 €6,794 per child.
If you support alone for the needs of your child (single, divorced or widowed) and dependent, you can deduct up to €13,588.
If you support your child who is married or past, you can deduct your expenses up to an amount that depends on your situation:
- €13,588 if the in-laws are not involved in the maintenance of the couple
- €6,794 if the in-laws also support the couple.
You must be able justify all your expenses in cash or in kind (payment of rent...) and the state of need of your child.
Please note
Your adult child (or young household) should to declare the pension which you deduce.
Parents are taxed separately
You are affected if you are in any of the following :
- You're separated
- You live as a couple but you are taxed separately.
If your child is single, each parent can deduct expenses up to €6,794 per child.
If you support alone the needs of your child (single, divorced or widowed) and person in charge of family, you can deduct up to €13,588.
If you support your child who is married or past, you can deduct your expenses up to an amount that depends on your situation:
- €13,588 if you support alone maintenance of the couple
- €6,794 whether the other parent or in-laws also support the couple.
You must be able justify all your expenses in cash or in kind (payment of rent...) and the state of need of your child.
Please note
Your adult child (or young household) should to declare the pension which you deduce.
You must indicate the amount of pensions to be deducted on your return in your deductible expenses.
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 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...)
Tax arrangements for maintenance payments (Article 156)
Limit on deduction of pension per adult child living under your roof (Article 196 B)
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