Maintenance Tax Credit 2026 (Unterhaltsabsetzbetrag)
Definition
You get the maintenance tax credit (Unterhaltsabsetzbetrag) under § 33 Abs 4 Z 3 EStG when you pay statutory maintenance for a child who does not live in your household and for whom neither you nor your partner receives Familienbeihilfe. In 2026 it is €38 a month for the first child, €56 for the second and €75 for each further one. It counts only for months for which the maintenance is paid in full, and comes straight off the tax.
Amounts per child and year
Monthly amounts, per month in which maintenance was paid in full. They are indexed to inflation every year (§ 33 (1a) EStG). 2027: already set, applies from 1 January.
Example: 3 children, maintenance all year (2026)
You pay full maintenance all year for three children who do not live with you: €38 + €56 + €75 = €169 a month, €2,028 a year less tax. If you pay less than the full maintenance over the year, only as many months count as are fully paid on paper.
See also
- Familienbonus Plus, the maintenance payer gets it only in months with the maintenance credit.
- Single-parent tax credit (AEAB), for the parent the child lives with.
- •§ 33 Abs 4 Z 3 und Abs 1a EStG 1988 (RIS)
- •§ 33a EStG (Inflationsanpassung)
- •Inflationsanpassungsverordnungen BGBl. II Nr. 251/2023 (from 1.1.2024), BGBl. I Nr. 153/2023 (PrAG 2024) (from 1.1.2024), BGBl. II Nr. 232/2024 (from 1.1.2025), BGBl. I Nr. 144/2024 (PrAG 2025) (from 1.1.2025), BGBl. II Nr. 191/2025 (from 1.1.2026), BGBl. II Nr. 260/2026 (from 1.1.2027)