How much is the Incapacitated Child Tax Credit?


The Incapacitated Child Tax Credit is €3,800 per qualifying child for 2025.

A child qualifies if they are:

• Under 18 and permanently incapacitated due to physical or mental infirmity, or
• Over 18 and became permanently incapacitated before age 21, or while in full-time education or training (lasting at least two years).

You can claim the credit for each qualifying child individually.