Income Tax - Disabled Dependent Child

Verified 15 April 2026 - Public Service / (Prime Minister)

Your child is disabled and you are wondering about his tax situation? They benefit from a connection to your home or from separate taxation, depending on their age and family situation (single, couple or head of the family). We tell you what you need to know.

What applies to you ?

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Minor disabled child

A minor child, whether or not he is disabled, is considered for tax purposes at your expense and entitles you to half a share.

From 3e every child shall have the right to a full share.

If your minor child has mobility inclusion card marked "invalidity", you are entitled to an additional half part from family quotient.

Tax authorities may ask you to prove that you have this card.

Of specific rules apply in the following situations:

  • Your child reaches the age of majority during the year
  • You are taxed separately from the other parent
  • You're separating from the other parent.

Please note

When a child's care is shared equally between his two cohabiting parents, each can benefit from half of the increase in shares (as for a child in alternate care).

If your family situation changed in 2025, you must complete or modify the pre-filled tax return.

You can choose the situation that is the most advantageous for you:

  • Your situation at 1er January of the taxation year
  • Your situation as of December 31 of the taxation year.

Major disabled child

A child of full age shall be considered disabled if, because of his disability, he is unable to support oneself.

If he meets this condition, the young person is considered infirm by the tax services.

Tax authorities may ask you to justify the situation, for example with the mobility card inclusion (MIF) marked "invalidity" (or with the invalidity card of at least 80%) of the young person, if he has one.

The rules depend on the situation of the young person:

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Single

The situation varies depending on whether the young person is attached to his parents' declaration or makes his own declaration.

The young person is dependent on his parents

A young person with a disability is automatically considered to be fiscally dependent on his or her parents, regardless of age.

You don't have to ask for it to be attached.

You benefit from one of the following advantages:

  • 1 half part
  • 1 part, from 3e dependent.

If your child has mobility card inclusion (MIF) marked "invalidity" (or the invalidity card of at least 80%), you benefit from a additional half-share.

You therefore benefit from one of the following advantages:

  • 1 share
  • 1 part and a half, from the 3e dependent.

The tax authorities may ask you to justify that the young person has the card.

Please note

You can waive your child's automatic tax burden if you have an interest in it (for example, to deduct child support payments, up to €6,855).

If the young person has income, you have to report it with your income.

However, you do not have to declare theAAH: titleContent or the FCH: titleContent, if he receives one of those aids.

If your family situation changed in 2025, you must complete or modify the pre-filled tax return.

You can choose the situation that is the most advantageous for you:

  • Your situation at 1er January of the taxation year
  • Your situation as of December 31 of the taxation year.
The young person makes his own statement

If your child chooses to file his or her own tax return, you are not entitled to an increase in your number of family quotient,

If you pay child support, you can deduct it from your income, up to €6,855.

Your child must declare the pension you pay him.

If your child is subject to protective measures (e.g. guardianship, curatorship, family empowerment), his tax return is made, as the case may be, by the person in charge of the measure or with his assistance.

Please note

Tutorship (or guardianship) expenses are deductible from the income to which they are attached (salaries, pensions, etc.). Keep the proof of the amounts deducted to present them in case of request from tax services.

If your family situation changed in 2025, you must complete or modify the pre-filled tax return.

You can choose the situation that is the most advantageous for you:

  • Your situation at 1er January of the taxation year
  • Your situation as of December 31 of the taxation year.

Married, entered into a civil partnership or responsible for the family

The situation varies depending on whether the young person is attached to his parents' declaration or makes his own declaration.

The young man asks for his attachment

A young disabled person who is married, entered into a civil partnership or responsible for the family may apply for connection to your tax household.

You do not benefit from an increase in your number of shares, but from a specific advantage in the form of a abatement on taxable income.

It is from €6,855 per person attached to the household.

Example :

If you reunite your married child and parent of a child, you are entitled to a €20,565.

If your family situation changed in 2025, you must complete or modify the pre-filled tax return.

You can choose the situation that is the most advantageous for you:

  • Your situation at 1er January of the taxation year
  • Your situation as of December 31 of the taxation year.

If necessary, you must add to your income those received by your child (and those of his or her spouse if he or she is married or entered into a civil partnership).

However, you do not have to declare theAAH: titleContent or the FCH: titleContent, if he receives one of those aids.

Keep the application for attachment of your child who is married, entered into a civil partnership or responsible for the family, so that you can submit it if the administration requests it.

The young person makes his own statement

If your child chooses to file his or her own tax return, you are not entitled to the income tax deduction.

If you pay child support, you can deduct from your income, within certain limits.

Your child must declare the pension you pay him.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...))