Updated on
03/01/2025
Single-Parent Tax Credit (CIM)
What is the CIM? - The Single Parent Tax Credit (CIM) is a measure aimed at unmarried taxpayers classified in tax class 1a who are raising one or more children. This credit reduces the tax burden for single parents, ensuring additional financial support for their households.
Who is entitled to the CIM? - Unmarried taxpayers who:
- Are classified in tax class 1a.
- Raise one or more children in their household for whom they receive a child tax reduction.
- Do not share a common residence with the other parent of the child.
These individuals are eligible for the Single Parent Tax Credit (CIM).
How much is the CIM?
For 2024, the CIM is calculated as follows:
- Adjusted taxable income below 60,000 €: CIM is 2,505 €.
- Adjusted taxable income between 60,000 € and 105,000 €:
CIM = 2,505 €− (Adjusted Taxable Income − 60,000) × 0.039
- Adjusted taxable income above 105,000 €: CIM is 750 €.
For 2025, the CIM amounts were increased:
- Adjusted taxable income below 60,000 €: CIM is 3,504 €.
- Adjusted taxable income between 60,000 € and 105,000 €:
CIM = 3,504€ − (Adjusted Taxable Income − 60,000) × 0.0612
- Adjusted taxable income above 105,000 €: CIM is 750 €.
What adjustments apply for child allowances? - The CIM is reduced by 50% of any child-related allowances exceeding:
- 2024: 2,424 € annually or 202 € monthly.
- 2025: 2,712 € annually or 226 € monthly.
Rents and family benefits do not count towards these reductions.
How to get the CIM? - Declare your single-parent status on your tax return. The CIM can also be deducted at source by employers or pension funds.
When does the CIM expire? - The CIM expires when the taxpayer is no longer classified as single or does not meet the eligibility criteria.