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Income Tax - Single Person Family Quotient

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

Are you alone without a dependent? your family quotient is of 1 part. You can sometimes get an extra half share. The rules differ depending on whether you are single or divorced/separated.

Single

You are entitled to 1 share of family quotient.

However, in some situations, you can benefit from share increase ::

Répondez aux questions successives et les réponses s’afficheront automatiquement

You raised a child alone for 5 years

You get an extra half share if you meet the following 3 conditions:

  1. You lived alone on the 1to January 2022 without any dependants
  2. You are in one of the following 3 situations:
    • You have one (or more) middle-aged child not attached to your tax centre (or minors subject to personal taxation).
    • You adopted a child who did not die until you reached the age of 16.
      In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10.
    • You had a child (or several) who died after the age of 16 or as a result of war.
  3. You have had the sole or principal charge of this child (or more) for at least 5 years during which you lived alone.

The tax benefit is limited to €1,002 for the additional half share granted.

You are invalid

You get an extra half share if you are in one of the following 2 situations:

  • You have an inclusive mobility card with the word "disability"
  • You receive a pension (military or accident of work) for a disability of at least 40%

Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.

The tax benefit is therefore limited to €3,351.

You're a veteran

You get an extra half share if you meet the following 2 conditions:

  • You are over 74 years of age as of December 31, 2022
  • You have the veteran's card or receive a disability or war victim military pension

Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.

The tax benefit is therefore limited to €3,351.

Divorced/Separated

You are entitled to 1 share of family quotient.

Please note

If you separated in 2022, you must file a personal return, including your full year income and expenses.

In some situations, you can benefit from share increase ::

Répondez aux questions successives et les réponses s’afficheront automatiquement

You raised a child alone for 5 years

You get an extra half share if you meet the following 3 conditions:

  1. You lived alone on the 1to January 2022 without any dependants
  2. You are in one of the following 3 situations:
    • You have one (or more) middle-aged child not attached to your tax centre (or minors subject to personal taxation).
    • You adopted a child who did not die until you reached the age of 16.
      In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10.
    • You had a child (or several) who died after the age of 16 or as a result of war.
  3. You have had the sole or principal charge of this child (or more) for at least 5 years during which you lived alone.

The tax benefit is limited to €1,002 for the additional half share granted.

You are invalid

You get an extra half share if you are in one of the following 2 situations:

  • You have an inclusive mobility card with the word "disability"
  • You receive a pension (military or accident of work) for a disability of at least 40%

Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.

The tax benefit is therefore limited to €3,351.

You're a veteran

You get an extra half share if you meet the following 2 conditions:

  • You are over 74 years of age as of December 31, 2022
  • You have a war veteran's card or a disability or war victim military pension

Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.

The tax benefit is therefore limited to €3,351.

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