Income tax - Pension paid to spouse or former spouse

Verified 20 February 2026 - Public Service / (Prime Minister)

Do you want to deduct from your income amounts paid to your former spouse or your spouse? This is possible, under certain conditions, for maintenance, compensatory benefits and contributions to the costs of marriage. The compensatory benefit may entitle you to a tax reduction. We tell you what you need to know.

What applies to you ?

Veuillez patienter pendant le chargement de la page

Conditions for deducting child support from your income

You can deduct from your income the support you pay to your spouse or former spouse if you complete the following 4 conditions :

  • You are separated, divorced or in the process of being divorced
  • You are taxed separately
  • The pension is paid as a result of a court decision or a divorce agreement by mutual consent
  • The pension is food-based (food, accommodation...).)

If you are de facto separated and taxed separately, the pension is deductible provided it is not excessive.

FYI  

Support can also be deducted if it is paid as a result of a breaking Civil partnerships.

Amount to be deducted

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

Non-deductible amounts

You cannot deduct amounts paid as damages and interest (for example, if the divorce is pronounced at the exclusive fault of one of the spouses).

Similarly, you cannot deduct the amounts paid following an amicable agreement.

Declaration of maintenance paid

You must indicate the amount amounts paid on your tax return in your deductible expenses.

Please note

Your spouse must declare the pension received with his other income.

If you pay your ex-husband a compensatory benefit after a divorce judgment (or a divorce agreement by mutual consent), you can deduct it from your income or benefit from a tax reduction.

Taxation depends on the manner in which the compensatory benefit is paid:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Benefit in the form of capital

The situation depends on the method and time of payment.

Poured in 1 time

You can benefit from a tax reduction if you pay the benefit in one installment within 12 months of the divorce judgment becoming final.

The tax reduction is 25%with a maximum €7,625 (service retained within the limit of €30,500).

Example :

You pay in 1 installment a capital benefit of €40,000.

For the calculation of the tax reduction, the maximum amount of compensatory benefit retained is limited to €30,500.

You can benefit from a tax reduction of €7,625.

Spread over 12 months at most

You can benefit from a tax reduction if you pay the benefit over the 12 months following the divorce judgment that has become final.

The tax reduction is 25% with a maximum €7,625.

If you pay the amounts over 2 years, the tax reduction is spread over 2 years in proportion to the payments made.

Example :

You divorced in February 2024.

You paid a compensatory benefit in 2 installments of €20,000 in March and September, for a total of €40,000.

For the calculation of the tax reduction, the maximum amount of compensatory benefit retained is limited to €30,500.

You can benefit from a tax reduction of €7,625.

If the capital is supplemented by an annuity, you are entitled to 2 advantages following:

  • Tax reduction for paid-up capital
  • Deduction of annuities paid.

You must indicate the amount of annuities paid on your tax return.

Your ex-spouse must report the annuities received as income.

Spread over more than 12 months

You can deduct from your income the compensatory benefits paid if you pay the benefit spread over more than 12 months (from the divorce judgment that has become final).

Warning  

If the judgment provided for a shorter period, the amounts are not deductible.

Indicate the amounts paid in your deductible expenses, as in the case of alimony.

Your ex-spouse must declare the amounts received in his income.

Benefit in the form of annuity

You can deduct from your income compensatory benefits paid.

You must indicate the amount of annuities paid on your tax return.

Indicate the amounts paid in your deductible expenses, as in the case of alimony.

Your ex-spouse must declare the amounts received in his income.

In case of cessation of life together without dissolution of marriage, you can deduct the contribution to the costs of marriage that you pay to your spouse, if you and your spouse make separate taxes.

FYI  

You can deduct the amount of your contribution even if it has not been set (or validated) by the judge.

You must indicate the amount of money paid on your tax return in the "Deductible expenses".

Your spouse must declare the amounts received in his or her income.

On the same subject

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...))

FAQ