Income Tax - Support paid to a parent or grandparent (deduction)

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

You pay child support to a ascending who needs your help? You can deduct the pension from your income, under certain conditions. This pension can be paid directly or cover certain expenses (e.g. medical or nursing home expenses). We tell you what you need to know.

You can deduct from your income maintenance if it fulfills the 3 following conditions :

  • For a ascending in need, to which you have a maintenance obligation
  • Limited to cover basic needs of your parent (food, housing, health...))
  • Proportionate to your resources, taking into account your expenses.

The ascendants concerned are the following persons:

  • Your father and mother
  • Your grandparents
  • Your in-laws.

Warning  

You cannot deduct child support if you receive tax credit for employment of an employee at home of your ascendant.

You can pay child support in several forms:

  • In money (checks, transfer...))
  • In fee-paying in place of your parent various expenses (medical expenses, nursing home expenses...))
  • In hosting your parent or by providing accommodation.

The deduction depends on the situation:

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General scenario

If the conditions are met, you can deduct child support provided you are able to justify your payments (bank statements...) and actual expenses incurred (invoices...).)

The amount is not limited.

Example :

You pay €400 a month to your mother in need.

The maintenance is therefore €4,800 for a year.

This amount will be deducted from your total income by the tax services.

Ascendant hosted at your home

If the conditions are met, you can deduct a lump sum of €4,075.

If your ascending at more than 75 years of age, the conditions for the flat-rate deduction are considered to be met when his resources do not exceed the following ceilings (2025 income):

Single person

Revenues must not exceed €12,411.44.

Married or entered into a civil partnership couple

Revenues must not exceed €19,268.80.

You must indicate the amount of pensions to be deducted on your statement.

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

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

Your ascendant must report in income the alimony you pay him.

They must report the amount you deduct from your income.

However, if their resources are very low, they do not have to declare the amount you pay directly to a retirement home or hospital to pay for their living expenses.

That's the case if he touches solidarity allowance for the elderly (Aspa).

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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.

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  • To contact the local service managing your file

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