Income tax - Pension paid to spouse or former spouse

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

Your situation

  • You're paying support
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Conditions for deducting support payments 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 pending
  • You are taxed separately
  • The pension is paid as a result of a court decision or a mutual consent divorce agreement
  • The pension is of a maintenance nature (food, accommodation...).

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

FYI  

Maintenance may also be deducted if it is paid as a result of a breaking of Civil partnerships.

Amount to be deducted

The amount to be deducted is the amount of the pension which may be upgraded by judgment or by yourself.

Non-deductible amounts

You cannot deduct amounts paid as damages (e.g. if the divorce is exclusively at the expense 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 to declare the pension received with other income.

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...)

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