Income Tax - Support received by a spouse or former spouse
Verified 15 April 2026 - Public Service / (Prime Minister)
Do you receive child support for yourself or your children? You have to report it because it is subject to income tax. The compensatory benefit and the contribution to the costs of marriage are treated as alimony. We tell you what you need to know.
What applies to you ?
Maintenance
You must declare the pension you received.
For his part, the person who pays you this pension can deduct it from his income, under certain conditions.
You must report only the amount for which it can benefit from this deduction.
For example, the pension paid for a child of full age is deductible up to €6,855.
If the pension exceeds the amount deducted from the income of the person who pays it, you do not have to declare the surplus.
Declared child support payments are not taxed in full.
You can benefit from the following advantages:
- Deduction of certain expenses
- Abatement from 10%.
In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.
The amount of the allowance shall be within the following range:
- Minimum: €454 per pensioner
- Maximum: €4,439 by tax home.
You must declare yourself the child support payments you received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authorities.
You must indicate them in the "Pensions, retirements, annuities" section, line "Maintenance payments received".
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
The 2026 2025 income tax return is complete.
The 2027 2026 income tax return will begin in april 2027.
Compensatory benefit
In the event of divorce, the tax on the compensatory benefit you receive depends on its payment:
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Capital payment over a period of up to 12 months
Your compensatory benefit paid over a period not exceeding 12 months according to the judgment is not taxable.
Capital payment over a period exceeding 12 months
Your compensatory benefit paid over a period exceeding 12 months is taxable.
You can benefit from the following advantages:
- Deduction of certain expenses
- Abatement from 10%.
In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.
The amount of the allowance shall be within the following range:
- Minimum: €454 per pensioner
- Maximum: €4,439 by tax home.
Payment in annuities
Your pension is taxable., you must declare it.
You can benefit from the following advantages:
- Deduction of certain expenses
- Abatement from 10%.
In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.
The amount of the allowance shall be within the following range:
- Minimum: €454 per pensioner
- Maximum: €4,439 by tax home.
You must declare yourself the taxable compensatory benefits you received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authorities.
You must indicate them in the "Pensions, retirements, annuities" section, line "Maintenance payments received".
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
The 2026 return of 2025 income is complete.
The 2027 2026 income tax return will begin in april 2027.
Contribution to expenses
You must declare the contribution to the costs of marriage paid by your spouse if you and your spouse are taxed separately.
Warning
You must declare the contribution received even if the amount has not been set (or validated) by the judge.
You can benefit from the following advantages:
- Deduction of certain expenses
- Abatement from 10%.
In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.
The amount of the allowance shall be within the following range:
- Minimum: €454 per pensioner
- Maximum: €4,439 by tax home.
You must declare yourself contributions to the marriage expenses that you received, because these amounts are never recorded on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the "Pensions, retirements, annuities" section, line "Maintenance payments received".
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
The 2026 return of 2025 income is complete.
The 2027 2026 income tax return will begin in april 2027.
Annuity for minor children
If you perceive a maintenance allowance for a minor child following a court decision or a divorce agreement, you must declare within the limit of €2,700 per year.
Please note
Beyond €2,700 per year, this annuity is considered as a donation.
You can benefit from the following advantages:
- Deduction of certain expenses
- Abatement from 10%.
In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.
The amount of the allowance shall be within the following range:
- Minimum: €454 per pensioner
- Maximum: €4,439 by tax home.
You must declare yourself the annuity you received, because this amount is never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate this in the "Pensions, pensions, annuities" section, line "Maintenance payments received".
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
The 2026 return of 2025 income is complete.
The 2027 2026 income tax return will begin in april 2027.
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Tax department (treasury, tax department...))
Taxable pensions (Article 79), Compensatory benefit (Article 80c), maintenance payments to a child (Article 80f) and exemptions (Article 81)
10 % reduction (Article 156)
Taxation of the annuity received for the maintenance of a minor child following a court decision or a divorce agreement (Article 757A)
Annuity for the maintenance of a minor child (article 373-2-3)
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