The child maintenance credit for parents who pay support
What separated parents in Austria can take off their tax for child support paid, and why every month not paid in full counts against you.
The Unterhaltsabsetzbetrag is Austria’s tax credit for parents who pay statutory child maintenance (Unterhalt, often called Alimente) for a child living outside their household. In 2026 it is €38 a month for the first child, €56 for the second and €75 for each further child (section 33(4)(3) of the Income Tax Act); for two children that is €1,128 a year. It applies only if neither you nor a partner living with you receives family allowance for the child, and if the child lives in the EU, the EEA or Switzerland. Only months for which maintenance was paid in full count: if you owe €300 a month and pay €3,000 in the year, you get the credit for 10 months. The credit only takes effect in the annual tax assessment and is never paid out as negative tax. It is also your key to Familienbonus Plus: a paying parent may claim all or half of that credit, but only for months in which the maintenance credit applies.
Child maintenance credit for your children
Credit per year
€456
| per month | €38 |
| first / second / further child | €38 / €56 / €75 |
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Who gets the credit
After a separation one parent usually has the child at home and receives family allowance (Familienbeihilfe), while the other pays maintenance. The paying parent can claim the credit under section 33(4)(3) of the Income Tax Act if:
- you pay statutory maintenance for the child and can prove it, in money or in kind;
- the child does not belong to your household;
- neither you nor a partner you live with receives family allowance for the child;
- the child lives permanently in the EU, the EEA or Switzerland.
If several people meet the conditions for the same child, the credit is granted only once.
The 2026 amounts
| Children supported | per month | per year if paid in full |
|---|---|---|
| 1 | €38 | €456 |
| 2 | €94 | €1,128 |
| 3 | €169 | €2,028 |
| 4 | €244 | €2,928 |
The amounts rise every year by two thirds of the inflation rate; the Finance Ministry lists earlier years. The size of your maintenance does not matter: paying more than required does not raise the credit.
Only full months count
The rule is strict. If you did not meet your maintenance obligation in full during the year, the credit applies only to months for which the full amount was paid on a running calculation, and each payment clears the oldest open month first. Example: €300 a month is owed and €3,000 was paid over the year. That covers 10 full months, so one child brings €380 instead of €456.
Back payments count only in the year they are made; settling last year’s arrears in spring does not improve last year’s assessment. Where there is no court order, no written agreement and no written confirmation from the other parent, the tax office uses standard average needs rates as a yardstick, according to the Finance Ministry. A written agreement saves arguments later.
Child maintenance credit for your children
Credit per year
€456
| per month | €38 |
| first / second / further child | €38 / €56 / €75 |
When and how it works
Unlike Familienbonus Plus, the maintenance credit is not applied on your payslip. It only takes effect when you file the annual employee tax assessment, where you enter the children, the period and the amounts paid. It reduces tax you actually owe but is not paid out if your tax is already zero: section 33(8) lists only the sole earner and single parent credits and the social insurance refund as refundable. Higher earners feel the full effect; on €3,000 gross, wage tax is still €117.14 a month even after the full Familienbonus Plus, enough to absorb the credit for one child.
What to keep ready for the tax return
The tax office asks questions when the figures do not match. Keep three things to hand: the basis of the obligation, meaning a court decision, settlement or written agreement stating the monthly amount; proof of payment for every month, easiest as a standing order with a clear reference; and, for maintenance in kind, written confirmation from the other parent. If you also claim Familienbonus Plus, you need the child’s social security number.
Your route to Familienbonus Plus
The maintenance credit also opens the door to Familienbonus Plus. The paying parent and the parent with family allowance may split that credit: one takes all of it, or each takes half. The paying parent gets it only for months in which the maintenance credit applies, and if no maintenance at all was paid during the year, not at all.
| Option for the paying parent | extra net per month | per year |
|---|---|---|
| full Familienbonus Plus | €166.68 | €2,000.16 |
| half Familienbonus Plus | €83.34 | €1,000.08 |
How parents claim and what to do with schedule L 1k-bF when maintenance was incomplete is explained under claiming Familienbonus Plus.
How it differs from the single parent credit
The parent the child lives with does not get the maintenance credit but may get the single parent credit. For the same child the two exclude each other, yet within a separated family they complement each other: one parent has the child and the allowance, the other pays and deducts.