Income Tax - Family Quotient of a Single Person

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You live 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. We'll tell you what you need to know.

What applies to you ?

What's your situation?
Have you raised a child alone for 5 years?
Do you have a dependent disabled person?
Are you disabled?
Are you a veteran?

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