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Income Tax - Single Person Family Quotient
Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ? Family Quotient of a single parent with at least 1 child / Widow’s family allowance / Family Quotient of a Concubated Person
You're single
You are entitled to 1 share of family quotient. However, in certain situations, you can benefit from a surcharge.
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You raised a child alone for 5 years
You get an extra half share if you meet the following 3 conditions:
- You lived alone on the 1to January 2020 without any dependants
- You are in one of the following 3 situations:
- You have one or more adult or minor children subject to personal taxation
- You adopted a child. In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. The adopted child must not be deceased until he or she reaches the age of 16.
- You had a child (or several) who died after the age of 16 or as a result of war.
- You have had the exclusive or principal care of one or more of these children for at least 5 years during which you lived alone.
The tax benefit is limited to €938 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 a disability
- You receive a pension (military or accident of work) for a disability of at least 40%
Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.
The tax benefit is therefore limited to €3,135.
You're a veteran
You get an extra half share if you meet the following 2 conditions:
- You are over 74 years old at 31 December 2020
- You have the veteran's card or receive a disability or war victim military pension
Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.
The tax benefit is therefore limited to €3,135.
You are divorced/separated
You are entitled to 1 share of family quotient. However, in certain situations, you can benefit from a surcharge.
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:
- You lived alone on the 1to January 2020 without any dependants
- You are in one of the following 3 situations:
- You have one or more adult or minor children subject to personal taxation
- You adopted a child. In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. The adopted child must not be deceased until he or she reaches the age of 16.
- You had a child (or several) who died after the age of 16 or as a result of war.
- You have had the exclusive or principal care of one or more of these children for at least 5 years during which you lived alone.
The tax benefit is limited to €938 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 a disability
- You receive a pension (military or accident of work) for a disability of at least 40%
Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.
The tax benefit is therefore limited to €3,135.
You're a veteran
You get an extra half share if you meet the following 2 conditions:
- You are over 74 years old at 31 December 2020
- You have a war veteran's card or a disability or war victim military pension
Where the €1,570 shall be achieved for the additional half share granted, a further reduction of €1,565 is applied.
The tax benefit is therefore limited to €3,135.