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Is child support received taxable in France? What the receiving parent declares

What one parent deducts, the other declares: support moves tax household along with the money.

Checked by Radif Partners · Editorial policy

Child support received for a child is taxable in France for the parent who receives it: it is added to their income under pensions. It never appears on the pre-filled tax return, so you must enter it yourself. The tax office applies a 10% allowance to all the household’s pensions, with a minimum of €454 per recipient and a maximum of €4,439 per household for 2025 income. Example: €300 a month, €3,600 a year, gets an allowance of €454, so €3,146 is added to taxable income. The real effect depends on the household’s number of tax shares, often increased by the children themselves: for many single parents it stays small or nil. Parents used to systems where child support is tax-free on both sides, as in some English-speaking countries, should note the difference. The calculator estimates the extra tax with the 2026 scale.

How much of the support received is taxable?

Amount added to taxable income

€3,146

Support received over the year€3,600
10% allowance€454
Estimated extra tax€346
Full child support calculator →

Allowance and taxable amount by support received

Support per monthPer yearAllowanceAdded to taxable income
€100€1,200€454€746
€200€2,400€454€1,946
€300€3,600€454€3,146
€500€6,000€600€5,400
€800€9,600€960€8,640
€1,200€14,400€1,440€12,960

For small amounts the €454 minimum matters more than the 10%: support of €100 a month only adds €746 to taxable income.

Estimated extra tax, single parent with two shares

2025 income scale, without décote or cap
Other taxable incomeSupport €200/month€400/month
€18,000€0€0
€30,000€214€475
€45,000€214€475

These estimates leave out the décote and the extra share specific to single parents; they give an order of magnitude. The mirror rule, for the paying parent, is on tax deduction.

Frequently asked questions

Do you have to declare child support received in France?

Yes. Support received for a child is taxable income for the household the child lives in, declared under pensions, on the line for maintenance received (“pensions alimentaires perçues”). Service-public.fr notes that these amounts never appear on the pre-filled return: you must add them yourself, because the tax office does not know them in advance.

What allowance applies to child support received?

The tax office automatically applies a 10% allowance to the household’s total declared pensions. For 2025 income it is at least €454 per recipient, without exceeding the pension itself, and at most €4,439 per tax household, all pensions combined, retirement pensions included.

Does an adult child declare the support a parent pays them?

Yes, if they file their own return: they declare support only up to the amount the parent was able to deduct, for example at most €6,855 for an adult child. Any surplus is not declared. If they are attached to one parent’s tax household, that parent declares the support paid by the other.

Related calculators and guides

Tax deduction

The paying parent’s tax saving.

Adult child

Support, deduction and tax after 18.

ASF (CAF)

The CAF family support allowance.

Child support calculator

Support by income, children and visiting time.

Spousal support

Spousal duty of support and compensatory payment.

CAF and ARIPA

ARIPA payment service, step by step.

Sources

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Rates 2026, last updated