Income Tax - Child Support Payments (Deduction)

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

Do you pay child support for one or more children? You can deduct it from your income, subject to conditions, if the child support is for a child who is not your dependent. The deduction depends on whether your child is a minor or an adult. We tell you what you need to know.

Minor child

You can deduct from your income, under certain conditions, the maintenance you pay to support a minor child for whom you are not the primary caregiver.

The child is considered to be the primary caregiver (maintenance and upbringing) of the parent with whom he or she has his or her habitual residence.

The child should not be taken into account in calculating your family quotient.

The deduction depends on your situation:

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The pension was determined by judgment

If there has been a judgment, you must deduct the amount of the pension fixed by the judge.

The amount to be deducted corresponds to the pension, if any upgraded by a judgment or by yourself.

You can also deduct the expenditure in kind that you pay directly in addition to the maintenance initially set (canteen fees, tuition fees, medical expenses).

You cannot deduct expenses incurred by your rights of access (e.g. travel expenses).

FYI  

In case of alternate custody following a divorce or separation, you cannot deduct a pension, because you benefit from an increase in your number of shares.

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.

The supporting documents must be kept in case of request from the tax administration.

The pension was not fixed by judgment

You can deduct pension that you pay.

The amount paid must correspond to the execution of your maintenance obligation, i.e. needs of your child and your financial means.

You must be able justify your payments.

The costs incurred by your visiting rights (travel expenses for example) are not deductible.

FYI  

In case of alternate custody, you cannot deduct a pension because you have an increase in your number of shares.

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 supporting documents in case of request from the tax administration.

Major child

You can deduct from your income, under certain conditions, the maintenance you pay to support a child of full age, regardless of age.

Your child's income must be insufficient to cover his basic needs (housing, food, health, etc.).

The pension is therefore paid under the your maintenance obligation.

This is especially the case if your child is unemployed or looking for a 1er employment and has little or no resources.

Warning  

Your child must make your own statement of income. It cannot be attached to your tax home. So if you want to take advantage of the tax deduction, you cannot attach your child on your tax return.

You can deduct child support that you pay to a child of full age 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.

This may include, for example, a pension for a child who is in education or is unemployed.

The amount of the deduction is limited.

The deduction is a lump sum of €4,075 per child.

If your child is married or entered into a civil partnership, the deduction is set at €8,151.

It mainly covers expenditure on housing and food.

You have not to provide proof.

If you only house your child for part of the year, this amount is reduced in proportion to the number of months concerned. If a month is started, it is counted in full.

FYI  

You must indicate this deduction in the game Deductible expenses your tax return.

You can also deduct other expenses (e.g. tuition fees) for their actual and justified amount.

The total deduction may not exceed €6,855 per child.

Please note

Your adult child must do his own statement in which he indicates as income the pension you pay him.

To complete your tax return, consult the explanatory note and the practical income tax brochure.

Keep them supporting documents in case the taxes demand them from you.

You can deduct child support that you pay to a child of full age 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 may be a pension for a child who is still studying or is unemployed.

The amount of the deduction is limited.

Warning  

You must be able justify all your expenses in cash or in kind (payment of rent...) and your child's state of need.

The deduction depends on the situation:

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Parents are taxed together

You are concerned if you are a couple and subject to joint taxation.

If your child is single, you can deduct your expenses up to €6,855 per child.

If you subsidize alone for your child (single, divorced or widowed) and caregiver, you can deduct up to €13,710.

If you support your child who is married or entered into a civil partnership, you can deduct your expenses up to an amount that depends on your situation:

  • €13,710 if the in-laws do not participate in the maintenance of the couple
  • €6,855 if the in-laws also support the couple.

You must be able justify all your expenses in cash or in kind (payment of rent...) and your child's state of need.

Please note

Your adult child (or young household) must declare pension which you deduct.

Parents are taxed separately

You are concerned if you are in one of the following situations :

  • You're separated
  • You live as a couple but you are taxed separately.

If your child is single, each parent may deduct expenses within the limit of €6,855 per child.

If you subsidize alone the needs of your child (single, divorced or widowed) and head of the family, you can deduct up to €13,710.

If you support your child who is married or entered into a civil partnership, you can deduct your expenses up to an amount that depends on your situation:

  • €13,710 if you subsidize alone to the maintenance of the couple
  • €6,855 if the other parent or in-laws also support the couple.

You must be able justify all your expenses in cash or in kind (payment of rent...) and your child's state of need.

Please note

Your adult child (or young household) must declare pension which you deduct.

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 supporting documents in case of request from the tax administration.

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