Income Tax - Child Support (deduction) - Adult child

Verified 17 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Your situation

The child is of age
The child lives with you

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Warning

your child should to make his own statement of income and cannot be attached to your tax home.

You can deduct the support you pay to an adult child if the following 2 conditions are met :

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 €3,968 (double if your child is married or passed). 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 €6,674 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.

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For general information
Tax Information Service
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