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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 :

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You raised a child alone for 5 years

You will receive an additional half share if you meet the following 3 conditions:

  1. You lived alone on the 1er january 2022 without any dependants
  2. 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.
  3. 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:

  1. You lived alone on the 1er january 2022 without any dependants
  2. 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.
  3. 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.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

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