Child Supplement

Child Supplement to the Child Tax Credit strengthens families across Austria from July 2025 onwards through an additional subsidy of 60 euros per child per month. The benefit is paid out together with the child tax credit and aims to expand the financial leeway of sole earners, single parents, and their children. At the same time, the supplement secures tax revenue to ensure a reliable basis for state family support. Since no budget cap is planned, eligible households will continuously benefit from the payment without having to observe a separate deadline. The supplement complements existing social benefits and addresses the intersection of family, work, and social contributions to ensure sustainable relief for lower-income families.

To qualify, applicants must have their main residence in Austria and be entitled to the child tax credit for a child under 18 years of age. Additionally, receipt of the sole earner or single parent tax credit is a prerequisite. The taxable annual income must not exceed 25,725 euros (value for 2025); the basis is the previous year's income tax assessment including all special payments. For sole earners, entitlement to the supplement can be mediated through the partner. Since the payment is made automatically with the family allowance, a separate application process is not required. From July 2025, the supplement will be paid monthly and is valid indefinitely, providing parents and guardians with predictable income support and securing their child benefits in the long term.