Deductible maintenance payments

State who receives the payment, in what form and in what situation: the calculator applies the right cap — none for a minor child, 6,855 € or 13,710 € for an adult child, a housing allowance of 4,075 € or 8,151 € — tells you what is lost above it, and gives the amount the recipient must declare.

2026 rules — verified on September 17, 2026Free, no account

Who receives the payment(optional)

Form of support(optional)

Recipient's situation(optional)

Amounts paid and expenses borne during the year (€)(optional)

Months of housing during the year(optional)

Shared residence of the minor child

Adult child attached to your tax household

Tax credit for home help at the parent's home

The housed parent or grandparent is over 75

Annual resources of the parent or grandparent (€)(optional)

Your marginal income tax rate (%)(optional)

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

service-public.gouv.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Si votre enfant est célibataire, vous pouvez déduire vos dépenses dans la limite de 6 855 € par enfant. »
service-public.gouv.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Si vous subvenez seuls aux besoins de votre enfant (célibataire, divorcé ou veuf) et chargé de famille, vous pouvez déduire jusqu'à 13 710 €. »
service-public.gouv.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « La déduction est d'un montant forfaitaire de 4 075 € par enfant. »
service-public.gouv.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Si votre enfant est marié ou pacsé, la déduction est fixée à 8 151 €. »
service-public.gouv.fr — F444 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Si les conditions sont remplies, vous pouvez déduire une somme forfaitaire de 4 075 €. »
service-public.gouv.fr — F444 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Si votre ascendant a plus de 75 ans, les conditions de la déduction forfaitaire sont considérées comme remplies quand ses ressources ne dépassent pas les plafonds suivants : Personne seule — Les revenus ne doivent pas dépasser 12 411,44 €. »
service-public.gouv.fr — F444 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Couple marié ou pacsé — Les revenus ne doivent pas dépasser 19 268,80 €. »
service-public.gouv.fr — F35777 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « L'administration fiscale applique automatiquement un abattement de 10 % sur le montant total déclaré des pensions et rentes de votre foyer fiscal. »
service-public.gouv.fr — F35777 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Le montant de l'abattement doit se situer dans la fourchette suivante : Minimum : 454 € par pensionné »
service-public.gouv.fr — F35777 — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Le montant de l'abattement doit se situer dans la fourchette suivante : Maximum : 4 439 € par foyer fiscal. »

Calculation assumptions

This calculator covers the DEDUCTIBLE CHARGE against your total income, not the tax itself. It counts no quotient familial shares (see "quotient-familial"), does not compute the tax due (see "impot-revenu-bareme", which starts from income already net of deductible charges), and is not a tax credit: unlike the childcare or home-help credits, maintenance leaves the income before any tax is computed, so its value depends on your marginal rate.
The tax saving shown is an ESTIMATE at the marginal rate you enter. It assumes the whole deduction stays within that bracket: if the deduction moves you down a bracket, the real gain is smaller. With no rate entered the line reads zero — that is a missing entry, not a zero gain.
For a married or pacsé adult child housed under your roof, the official guidance states that "the deduction is set at 8,151 €", with no provision for additional documented expenses and no separate overall cap: the calculator stops there and adds nothing. Confirm with your tax office if you bear real costs beyond that.
The 10 % allowance shown is the recipient's, applied to this single payment. In practice it applies to all pensions and annuities of the recipient's tax household: its floor per pensioner and its cap per household may therefore behave differently if they receive other pensions. An allowance can never exceed the payment it reduces.
The calculator judges neither the recipient's state of need, nor whether the payment is proportionate to your resources, nor the validity of your evidence — three substantive conditions without which no deduction is secured. The monthly pro rata is applied to the adult child only, the sole case the official guidance provides for.

Go further

Understand this calculation: the related course

Deducting maintenance payments

File it

The official form or forms to complete once you know the amount, explained field by field.

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.