Income Tax - Child Support (deduction) - Adult child

Verified 10 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Your situation

  • The child is of age
  • The child lives somewhere other than at home
  • Parents are taxed in common
Edit

Warning  

Your child should to make his own statement of income. It cannot be attached to your tax shelter. So if you want the tax deduction, you can't reattach your child on your tax return.

You can deduct support payments you make to an adult child 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 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 justify all your expenses in cash or in kind (payment of rent...) and the state of need of your child.

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 €6,794 per child.

If you support alone for the needs of your child (single, divorced or widowed) and dependent, you can deduct up to €13,588.

If you support your child who is married or past, you can deduct your expenses up to an amount that depends on your situation:

  • €13,588 if the in-laws are not involved in the maintenance of the couple
  • €6,794 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 the state of need of your child.

Please note

Your adult child (or young household) 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.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

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

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

FAQ