Income Tax - Child Support (deduction) - Adult child

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

Your situation

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 :

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:

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 €6,674 per child.

If you are supporting alone your divorced (or widowed) child and caregiver, you can deduct up to €13,348.

If you are supporting alone your child who is married or past, you can deduct €13,348. In-laws should not support the couple.

Please note

Your adult child 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.

Find who can answer your questions in your region

For general information
Tax Information Service
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)