Payment of an adoption grant
The payment of an adoption grant is a fixed amount for a child or children.
Payment amount.
- The amount of an adoption grant in the year 2021 is 745.179 kr. If adoptive parents have adopted more than one child at the same time, an adoption grant is paid for each additional child equal to 20% of the aforementioned amount, i.e. if there are two children the grant will be 894.219 kr. etc.
- The grant’s amount is reviewed in relation to the government budget every two years.
- An adoption grant is exempt from withholding tax. A deduction from income based on actual cost for the adoptive parents is permitted when adopting a child or children. A requirement for the deduction is that satisfactory invoices be submitted. The amount of the deduction shall never be greater than the amount reported in a tax return as an adoption grant. If the deduction amount is lower than the grant, the difference is subject to taxation. In the tax report, the grant is listed as revenue according to an issued salary statement, but adoptive parents or those who file the tax return must record the deductible expenses themselves.
- For further information on previous amounts, click here.
Correction of payments
If a person has incorrectly received an adoption grant, he or she must reimburse the overpayment. A complaint can be made regarding such decisions to the Minister of Social Affairs.