Applying for the single-parent tax credit (crédit d'impôt monoparental - CIM);

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Non residents

Residents

Taxpayers in class 1A who have one or more children living in their household can benefit from the single-parent tax credit (crédit d'impôt monoparental - CIM).

Who is concerned

The single-parent tax credit (CIM) can be applied for by all taxpayers who:

have one or more children in their household;
are in tax class 1a;
benefit from a tax reduction for children.

Tax class 1A is listed on the taxpayer's main tax card.

The following are excluded from the CIM:

married taxpayers;
taxpayers who marry during the year;
taxpayers bound by a partnership contract (civil partnership - PACS) when they apply for joint taxation;
other taxpayers whose rate is based on tax class 2.

Prerequisites

In order to benefit from the single-parent tax credit (CIM), the child concerned by the CIM must have or be entitled to a tax reduction.

In addition, the 2 parents and the child must not share a common residence.

The non-resident taxpayer must choose to be treated as a Luxembourg resident for tax purposes in order to benefit from the CIM.

How to proceed

How to benefit from the single-parent family tax credit

To benefit from the CIM and regularise their tax situation, non-resident taxpayers must opt for a tax treatment equivalent to that of a resident taxpayer.

With respect to resident taxpayers, some are required to file an income tax return (referred to as taxation by assessment) and may request the CIM through this tax return. Other taxpayers can file a tax return or request an annual adjustment to benefit from the CIM, or have it recorded on their tax card.

Amount of the CIM

Tax year 2022

In the tax year 2022, the single-parent tax credit (CIM) amounts to:

EUR 1,500 per year if the taxpayer's annual income is less than EUR 35,000;
between EUR 1,500 and 750 if the annual income of the taxpayer is between EUR 35,000 and 105,000 (the CIM is calculated with the formula CIM = 1,875 - adjusted taxable income x (750 / 70,000)).
EUR 750 if the taxpayer's annual income is higher than EUR 105,000;

The CIM is reduced by 50 % of the amount of maintenance payments (expenses for maintenance, care, education and vocational training, etc.) from which the child benefits, provided these payments exceed the annual amount of EUR 2,208 (EUR 184 on a monthly basis).

If there are several children and each child receives maintenance payments, the lowest amount of the maintenance payments per child will be taken into account to determine, if necessary, the reduction of the tax credit.

When the taxpayer has not been subject to tax throughout the year, the maximum amount of the CIM is applied based on the complete months during which the taxpayer was subject to tax.

For the reduction of the CIM, orphan pensions are not taken into account.

Example:
A mother has an income of EUR 42,190 and has 2 children, for whom she benefits from a tax reduction.

She alone is covering for maintenance and education expenses. She is granted a CIM calculated on the tax rate: 1,875 - (42,190 x 750 / 70,000) = EUR 1,422.97 (rounded up to the next hundred).

If the father pays an annual alimony of EUR 2,500 for each child, the CIM granted to the mother is reduced by 50 % of (2,500 - 2,208) = EUR 146, and thus amounts to 1,422.97 - 146 = EUR 1,276.97.

Tax year 2023

In the tax year 2023, the single-parent tax credit (CIM) amounts to:

EUR 2,505 per year if the taxpayer's annual income is less than EUR 60,000;
between EUR 2,505 and 750 if the annual income of the taxpayer is between EUR 60,000 and 105,000 (the CIM is calculated with the formula CIM = 2,505 - (adjusted taxable income - 60,000) x 0.039);
EUR 750 if the taxpayer's annual income is higher than EUR 105,000;

If there are several children and each child receives maintenance payments, the lowest amount of the maintenance payments will be taken into account to determine, if necessary, the reduction of the tax credit.

When the taxpayer has not been subject to tax throughout the year, the maximum amount of the CIM is applied based on the complete months during which the taxpayer was subject to tax.

For the reduction of the CIM, orphan pensions are not taken into account.

Example: A mother has an income of EUR 68,190 and has 2 children, for whom she benefits from a tax reduction.

She alone is covering for maintenance and education expenses. She is granted a CIM calculated on the tax rate: 2,505 - [(68,190 - 60,000) x 0.039] = EUR 2,185.59.

If the father pays an annual alimony of EUR 2,500 for each child, the CIM granted to the mother is reduced by 50 % of (2,500 - 2,424) = EUR 38, and thus amounts to 2,185.59 - 38 = EUR 2,147.59.

Forms / Online services

Pour les contribuables mariés : demande de simulation ou d'individualisation / taux RTS

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Für verheiratete Steuerpflichtige: Simulation oder Antrag auf Einzelveranlagung / Steuersatz RTS

Den Vorgang öffnen

Déclaration pour l'impôt sur le revenu pour personnes physiques résidentes et non résidentes (modèle 100)

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Einkommensteuererklärung für ansässige und nicht ansässige Personen (Vordruck 100)

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Décompte annuel - Modèle 163 - 2022

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Décompte annuel (personnes physiques résidentes salariées ou pensionnées non soumises à une imposition par voie d'assiette - 163 R)

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Lohnsteuerjahresausgleich (ansässige steuerpflichtige Arbeitnehmer und Rentner die nicht einer Besteuerung durch Veranlagung unterliegen - 163 R)

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Décompte annuel (personnes physiques non résidentes salariées ou pensionnées non soumises à une imposition par voie d'assiette - 163 NR)

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Lohnsteuerjahresausgleich (nichtansässige steuerpflichtige Arbeitnehmer und Rentner die nicht einer Besteuerung durch Veranlagung unterliegen - 163 NR)

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Who to contact

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Luxembourg Inland Revenue

45, boulevard Roosevelt
L-2982 Luxembourg
Luxembourg

Please click on the link below to find the competent department.

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Children's Future Fund
Offices

6, boulevard Royal
L-2249 Luxembourg
Luxembourg
Postal address :
B.P. 394 L - 2013 Luxembourg

Phone : (+352) 47 71 53-1

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