Income Tax - Family Quotient of a Single Person
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
You're alone without a dependent, your family quotient is 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 certain situations, you may benefit from a share surcharge :
Répondez aux questions successives et les réponses s’afficheront automatiquement
You raised a child alone for 5 years
You will receive an additional half share if you meet the following 3 conditions:
- You lived alone on the 1er january 2022 without any dependants
- You are in one of the following 3 situations:
- You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
- You adopted a child who did not die before reaching the age of 16.
In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10. - You have had one or more children who died after the age of 16 or as a result of acts of war.
- You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.
The tax benefit is limited to €1,002 for the additional half-share granted.
You're disabled
You get an additional half share if you are in one of the following 2 situations:
- You have a Mobility Inclusion Card marked "Disability"
- You receive a pension (military or occupational) for a disability of at least 40%
When the ceiling of €1,678 a further reduction of €1,673 is applied.
The tax advantage is therefore limited to €3,351.
You're a veteran
You receive an additional half share if you meet the following 2 conditions:
- You are over the age of 74 as of December 31, 2022
- You have the veteran's card or you have a military disability or war casualty pension
When the ceiling of €1,678 a further reduction of €1,673 is applied.
The tax advantage is therefore limited to €3,351.
Divorced/Separated
You are entitled to 1 share of family quotient.
Please note
If you split up in 2022, you have to file a personal return, with your income and expenses for the whole year.
In some situations, you may benefit from a share surcharge :
Répondez aux questions successives et les réponses s’afficheront automatiquement
You raised a child alone for 5 years
You will receive an additional half share if you meet the following 3 conditions:
- You lived alone on the 1er january 2022 without any dependants
- You are in one of the following 3 situations:
- You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
- You adopted a child who did not die before reaching the age of 16.
In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10. - You have had one or more children who died after the age of 16 or as a result of acts of war.
- You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.
The tax benefit is limited to €1,002 for the additional half-share granted.
You're disabled
You get an additional half share if you are in one of the following 2 situations:
- You have a Mobility Inclusion Card marked "Disability"
- You receive a pension (military or occupational) for a disability of at least 40%
When the ceiling of €1,678 a further reduction of €1,673 is applied.
The tax advantage is therefore limited to €3,351.
You're a veteran
You receive an additional half share if you meet the following 2 conditions:
- You are over the age of 74 as of December 31, 2022
- You have a veteran's card or a military disability or war casualty pension
When the ceiling of €1,678 a further reduction of €1,673 is applied.
The tax advantage is therefore limited to €3,351.
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- General Tax Code: Articles 193 to 199Family quotient (Article 194), situations giving rise to an increase in family quotient shares (Articles 195 to 196 B), capping of the effects of the family quotient (Article 197)
- Bofip-Taxes n°BOI-IR-LIQ-10-20 relating to the calculation of the family quotient
- Bofip-Taxes n°BOI-IR-LIQ-10-20-20 relating to family quotient increases
- Bofip-Taxes n°BOI-IR-LIQ-20-20-20 relating to the capping of the effects of the family quotientExample of application of the capping mechanism
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income Tax - Family Quotient of Single ParentService-Public.fr
- Income Tax - Family Quotient of a WidowService-Public.fr
- Income Tax - Family Quotient of a Common-Law PartnerService-Public.fr
- Family quota of a married or former coupleService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Income tax - dependent minor childService-Public.fr
- Income tax - dependent adult childService-Public.fr
- Income Tax - Dependent Child with DisabilitiesService-Public.fr
- Income Tax - Dependent DisabledService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance