Maternity deduction and additional increase for custodial expenses

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult the requirements, limits, amounts, and methods of collection of the maternity deduction and the additional increase for expenses for daycare or authorized early childhood education centers.

Regulations: Art. 81 and thirty-seventh transitional provision Law Personal Income Tax ; art. 60 Regulation Personal Income Tax

1. Deduction for maternity
2. Additional increase for custody expenses in authorized daycare centers or early childhood education centers
3. Example. Deduction for maternity and increase for custody expenses