Taxes 2025: the limits for the deduction of maintenance payments

You can deduct from your total income the maintenance you pay to an adult child, regardless of age, if he is not attached to your tax home for income tax purposes and his income is insufficient.

You can also deduct from your income support paid to a relative (parent, grandparent, great-grandparent) in need and to whom you have a support obligation.

Service-Public.fr tells you the amount of the maximum child support deduction paid in these two cases, for the 2024 income tax return you will file in spring 2025. These deduction limits have been updated by the 2025 budget.

Maintenance of an adult child

If the child is domiciled in your home

You can deduct support for an adult child if 2 conditions are met:

• your child is not attached to your tax home for income tax purposes;
• he has insufficient income.

It may be a pension for a child in school or a child who is unemployed.

For the 2025 return of income received in 2024, you can deduct, without proof, the lump sum of €4,039 per child for accommodation and food.

Other expenses such as tuition or health expenses can be deducted for their actual amount and with proof, the total deduction is limited to €6,694 per child.

If the child is not staying with you all year round, the calculation is made on a pro rata basis of the number of months concerned.

If the child doesn't live with you

You can deduct expenses incurred for his education, food, health or rent. The deduction limit is set at €6,694 per child. You must keep all the proof of expenses, they can be requested by the tax administration. If parents are taxed separately, each parent can deduct expenses within that ceiling.

Support payments to needy ascendants

If you are a parent, grandparent or great-grandparent in need, you can deduct from your income, without proof, a lump sum payment for housing and food: €4,039.

If the parent is over 75 years of age, the lump sum deduction is allowed where his or her resources do not exceed the maximum resources set for the grant of the Solidarity Allowance for the Elderly (Aspa), or €12,144.27 per year for a single person or €18,854.02 for a couple.

If you pay to your parent maintenance payment, you can deduct the full amount of this pension, provided you can justify your payments (bank statements...) and the reality of the expenses actually incurred (invoices...). Payment of the pension may also be made by paying for health care or retirement homes.