Income Tax - Child Support (deduction) - Adult child

Verified 10 avril 2025 - 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. 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.

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...)

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