Income Tax - Disabled Dependent Child - Minor disabled child

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

Your situation

  • The disabled child is a minor
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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.

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...))