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Income Tax - Single Person Family Quotient

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

You're single

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:

  1. You lived alone on the 1to January 2020 without any dependants
  2. 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.
  3. 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:

  1. You lived alone on the 1to January 2020 without any dependants
  2. 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.
  3. 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.