Income Tax - What is a dependent child?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
A child is considered for tax purposes to be your dependent if he is in one of the 3 situations following:
- He's a minor
- He's disabled, regardless of age, and is unable to support himself due to his disability
- It is major and attached to your tax household.
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Tax department (treasury, tax department...)
Case of a child with own income: adult child (Article 6)
Children under 18 or infirm, foster children (art. 196)
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Ministry of Finance