In Texas, child support is calculated by taking the paying parent’s monthly income from almost every source, subtracting a short list of allowed deductions to arrive at “monthly net resources,” and then multiplying that figure by a percentage set by statute based on the number of children. For orders set in 2026, the guideline percentages apply to net resources up to $11,700 per month. That formula is how child support is calculated in Texas, and the rest of the work is filling in the numbers.
The Three-Step Formula
Every Texas child support calculation follows the same path:
- Add up gross resources from all counted income sources.
- Subtract the statutory deductions to get monthly net resources.
- Multiply net resources by the guideline percentage for the number of children.
The math is mechanical once the inputs are settled. Most fights in a Texas support case are about the inputs, especially what income counts and whether a parent is earning what they should be.
Step 1: What Counts as Income
Texas Family Code Section 154.062 defines income broadly. The starting point is 100 percent of wages, salary, commissions, overtime, tips, and bonuses.1State of Texas. Texas Family Code Section 154.062 – Net Resources Interest, dividends, and royalty income are included, along with net rental income after operating expenses and mortgage payments.
The statute also picks up self-employment income, severance pay, retirement benefits, pensions, trust distributions, annuities, capital gains, Social Security benefits (but not Supplemental Security Income), unemployment and workers’ compensation benefits, VA disability benefits, spousal maintenance, and gifts and prizes.1State of Texas. Texas Family Code Section 154.062 – Net Resources If money is coming in from any regular source, expect it to count.
A few things do not count. The return of principal or capital is excluded, so selling a $50,000 investment and getting your original $50,000 back does not create income. Accounts receivable are excluded until collected. Supplemental Security Income, Temporary Assistance for Needy Families payments, and foster care payments are all off the table.2Texas Law Help. Child Support and Lower Incomes
Step 2: Deductions That Turn Gross Into Net
Once gross resources are totaled, six categories come off the top:1State of Texas. Texas Family Code Section 154.062 – Net Resources
- Social Security taxes (the employee’s share of FICA).
- Federal income tax, calculated using the rate for a single filer claiming one personal exemption and the standard deduction, regardless of your actual filing status or deductions.
- State income tax, which is zero for Texas earners but exists in the statute for income earned in other states.
- Union dues, but only if they are mandatory as a condition of employment.
- Health and dental insurance premiums for the child. If a family plan covers other people, the court divides the cost by the number of covered children and deducts only the share for the child in question.
- Nondiscretionary retirement contributions, available only if the parent does not pay Social Security taxes and the plan requires the contribution as a condition of employment.
The Texas Attorney General publishes annual tax charts that combine the federal income tax and Social Security deductions into a single lookup, so the tax portion of the calculation is essentially automated.3Office of the Attorney General of Texas. 2026 Tax Charts The statute still refers to a personal exemption even though federal personal exemptions were suspended starting in 2018; the tax charts reflect how that formula translates into current federal tax law.
Step 3: Guideline Percentages by Number of Children
For monthly net resources of $1,000 or more (up to the cap), the standard percentages are:4State of Texas. Texas Family Code Section 154.125 – Application of Guidelines to Net Resources
- 1 child: 20% of net resources
- 2 children: 25%
- 3 children: 30%
- 4 children: 35%
- 5 children: 40%
- 6 or more: not less than the amount for 5 children
A parent with $5,000 in monthly net resources and one child would owe $1,000 per month under the guidelines. These percentages are presumptive: the court starts there and can deviate up or down when the facts justify it.
Low-Income Schedule
When monthly net resources fall below $1,000, a reduced schedule applies:4State of Texas. Texas Family Code Section 154.125 – Application of Guidelines to Net Resources
- 1 child: 15%
- 2 children: 20%
- 3 children: 25%
- 4 children: 30%
- 5 children: 35%
- 6 or more: not less than the amount for 5 children
At $800 in net resources with one child, that produces $120 per month rather than the $160 the standard rate would give.
Adjustment When You Support Children in Another Household
If the paying parent also supports children from another relationship, Texas Family Code Section 154.129 provides an adjusted table that lowers the percentage.5State of Texas. Texas Family Code Section 154.129 A parent with one child before the court and one other child pays 17.50% instead of 20%. Two children before the court plus one other child brings the rate to 22.50% instead of 25%. The adjustments become more detailed as the number of children rises, and there is both a standard and a low-income version of the table.
The $11,700 Cap
The guideline percentages apply only to net resources up to $11,700 per month. That cap took effect September 1, 2025, replacing the previous $9,200 limit.6Office of the Attorney General of Texas. Monthly Child Support Calculator For a parent with one child, the maximum guideline amount works out to $2,340 per month.
If a parent earns more than $11,700 in net resources, the receiving parent can ask for additional support above the guideline amount, but the court will require evidence of the child’s actual needs rather than simply extending the percentage.
Self-Employed Parents
Self-employment income is total business receipts minus ordinary and necessary expenses required to produce the income.7State of Texas. Texas Family Code Section 154.065 – Self-Employment Income Only genuine business expenses qualify. Personal vehicle use, home utilities beyond a legitimate home office, and travel that overlaps with a vacation can be added back to income if the court sees it that way.
Depreciation is a recurring fight. Because it is a non-cash expense, the court has discretion to add it back when calculating support, and the statute specifically allows the court to exclude depreciation, tax credits, or other business deductions that the evidence shows are inappropriate for measuring available income.7State of Texas. Texas Family Code Section 154.065 – Self-Employment Income Heavy depreciation on appreciating real estate is harder to defend than depreciation on delivery vehicles that actually wear out.
Once the court settles on a gross figure, the conversion to net resources uses the same Attorney General tax charts.3Office of the Attorney General of Texas. 2026 Tax Charts
When the Court Assigns Income You Aren’t Earning
A parent who quits a job or takes a lower-paying position to shrink a support order does not get a free pass. Under Texas Family Code Sections 154.066 and 154.068, if the court finds a parent is intentionally unemployed or underemployed, it can assign an earning capacity based on what that parent could realistically earn. The court looks at employment history, education, job skills, age, health, criminal record, and the local job market.
The court can set support based on prior earnings or on what someone with the same qualifications would typically earn in the parent’s area. A high earner who suddenly switches to a part-time job with no clear reason should expect the old income figure to stay in play.
Tax Treatment for Both Parents
Child support is not deductible for the parent paying it, and it is not taxable income for the parent receiving it.8Internal Revenue Service. Alimony, Child Support, Court Awards, Damages That rule applies regardless of the amount.
Which parent claims the child as a dependent is a separate question. Generally the custodial parent claims the child, but the custodial parent can release the claim by signing IRS Form 8332, letting the noncustodial parent claim the child instead.9Internal Revenue Service. Form 8332 – Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
When the Number Can Change
Support orders are not permanent. A parent can request a modification based on a material and substantial change in circumstances: a significant income increase or decrease, a new child the paying parent is responsible for, a change in the child’s medical needs, or a change in physical custody.
An order that is at least three years old can be reviewed without proving any change, but only if the amount calculated under current guidelines would differ from the existing order by at least 20% or $100. Parents who originally agreed to an amount that deviated from the guidelines cannot use the three-year review; they have to show a material and substantial change.
When Support Ends
Support continues until the child turns 18 or graduates from high school, whichever is later.10State of Texas. Texas Family Code Section 154.001 A 17-year-old who graduates early continues receiving support until 18. An 18-year-old still in senior year continues receiving it through graduation. Support also ends if the child marries, has the disabilities of minority removed by court order, or dies.
For a child with a disability as defined by the Family Code, the court can order support to continue indefinitely, with no automatic cutoff.10State of Texas. Texas Family Code Section 154.001 Texas does not require parents to pay support through college for an able-bodied adult child.