Credit due to a maintenance obligation – you can get a tax credit based on child support payments
You can receive a tax credit because of your maintenance obligation if you pay child support. You must be able to provide an agreement confirmed by a municipal social welfare board or a court decision regarding your obligation to pay maintenance.
The credit is 1/8 of the amount of child support you have paid. However, the maximum amount of credit is €80 per year for each underaged child.
A child is underaged if they are under 17 years old on 1 January of the year.
Example. Children who were born between 2006 and 2023 are considered underaged in the tax assessment of 2023.
How to report the credit
Credit for 2023
You receive your personal pre-completed tax return by the end of April. Report the credit in your tax return before its due date. The credit will then be taken into account in your tax decision, which you will receive by the end of October.
Credit for 2024
You can benefit from the credit immediately if you report the credit for your tax card and lower your tax rate. You can also submit credit details in advance for your next year’s tax return, which you will receive the following spring. When you receive the tax return, check the details on it and make corrections if necessary.
You can also file the details on paper with Form 50A Earned income and deductions. How to file on paper forms
How does this affect my tax assessment?
This credit is deducted directly from the amount of State taxes you have to pay.