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

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

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

You can deduct from your income maintenance if she completes the 3 following conditions :

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

The ascendants the persons concerned are:

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

Warning  

you cannot deduct child support if you are in receipt of tax reduction for the employment of an employee at home of your ascendancy.

You can pay support in several forms:

  • In money (checks, bank transfer...)
  • In paying in place of your parent miscellaneous expenditure (medical expenses, nursing home expenses...)
  • In hosting your parent or by making housing available to him or her

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General case

If the conditions are met, you can deduct child support if you can justify your payments (bank statements...) and the actual expenditure incurred (invoices...).

The amount is not limited.

Example :

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

Maintenance is therefore €4,800 for one year.

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

Ascendant hosted at your home

If the conditions are met, you can deduct a lump sum of €3,968.

If your ascendant at the age of 75, the conditions of the lump-sum deduction are considered to be fulfilled when its resources do not exceed the following ceilings (2023 income):

Single person

Income must not exceed €11,533.02.

Married or former couple

Income must not exceed €17,905.06.

You must specify 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.

Supporting documents must be kept in case of request from the tax authorities.

Your ascendant must to declare in income the maintenance you pay him.

They have to report the amount you deduct from your income.

However, if his resources are very low, he does not have to declare the amount you pay directly to a retirement home or hospital to pay his living expenses.

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

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...)