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Income tax - Support payments received by a spouse or former spouse
Verified 06 June 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Do you receive support for yourself or your children? You have to report it because it's subject to income tax. The compensatory benefit and the contribution to the expenses of marriage are treated as maintenance payments. We'll tell you what you need to know.
What applies to you ?
Maintenance payments
You must declare the pension you received.
For his part, the person who pays you this pension can deduct it from his income, under certain conditions.
You must report only the amount for which the person is eligible for this deduction.
For example, the pension paid to an adult child is deductible up to €6,794.
If the pension exceeds the amount deducted from the income of the contributor, you do not have to declare the surplus.
Declared maintenance payments are not taxed in full.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%.
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €450 per person in receipt of a pension, or exceed €4,399 by tax shelter.
You must declare yourself the support payments you received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
Compensatory benefit
In the event of divorce, the taxation of the compensatory benefit you receive depends on its payment:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Capital payment over a period not exceeding 12 months
Your compensatory benefit paid over a period not exceeding 12 months according to the judgment is non-taxable.
Capital payment over a period of more than 12 months
Your compensatory benefit paid over more than 12 months is taxable.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%.
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €450 per person in receipt of a pension, or exceed €4,399 by tax shelter.
Annuity payment
Your annuity is taxable., you have to declare it.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%.
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €450 per person in receipt of a pension, or exceed €4,399 by tax shelter.
You must declare yourself taxable compensatory benefits you have received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
Contribution to expenses
You must declare the contribution to the expenses of marriage paid by your spouse if you and your spouse are taxed separately.
Warning
You must report the contribution received even if the amount has not been set (or validated) by the judge.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%.
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €450 per person in receipt of a pension, or exceed €4,399 by tax shelter.
You must declare yourself the marriage expenses contributions you received because these amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
Pension for minor children
If you get a annuity for the maintenance of a minor child following a court decision or divorce agreement, you must declare up to €2,700 per year.
Please note
Beyond €2,700 per year, this annuity is considered as a donation.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%.
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €450 per person in receipt of a pension, or exceed €4,399 by tax shelter.
You must declare yourself the annuity you received because it is never recorded on the pre-filled tax return sent to you by the tax authority.
You must indicate this in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
The 2025 income tax return for 2024 is complete.
The 2026 tax return for 2025 will begin in April 2026.
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.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Taxable pensions (Article 79), Compensatory benefit (Article 80c), maintenance paid to a child (Article 80f) and exemptions (Article 81)
10 % reduction (Article 156)
Taxation of the pension received for the maintenance of a minor child following a court decision or divorce agreement (Article 757A)
Pension for maintenance of a minor child (Article 373-2-3)
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