Income Tax - Single Person Family Quotient
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Are you alone without a dependent? your family quotient is of 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 some situations, you can benefit from share increase ::
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 2022 without any dependants
- You are in one of the following 3 situations:
- You have one (or more) middle-aged child not attached to your tax centre (or minors subject to personal taxation).
- You adopted a child who did not die until you reached the age of 16.
In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. - You had a child (or several) who died after the age of 16 or as a result of war.
- You have had the sole or principal charge of this child (or more) for at least 5 years during which you lived alone.
The tax benefit is limited to €1,002 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 the word "disability"
- You receive a pension (military or accident of work) for a disability of at least 40%
Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.
The tax benefit is therefore limited to €3,351.
You're a veteran
You get an extra half share if you meet the following 2 conditions:
- You are over 74 years of age as of December 31, 2022
- You have the veteran's card or receive a disability or war victim military pension
Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.
The tax benefit is therefore limited to €3,351.
Divorced/Separated
You are entitled to 1 share of family quotient.
Please note
If you separated in 2022, you must file a personal return, including your full year income and expenses.
In some situations, you can benefit from share increase ::
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 2022 without any dependants
- You are in one of the following 3 situations:
- You have one (or more) middle-aged child not attached to your tax centre (or minors subject to personal taxation).
- You adopted a child who did not die until you reached the age of 16.
In case of adoption after the age of 10, you must have counted him as a dependent child collected since the age of 10. - You had a child (or several) who died after the age of 16 or as a result of war.
- You have had the sole or principal charge of this child (or more) for at least 5 years during which you lived alone.
The tax benefit is limited to €1,002 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 the word "disability"
- You receive a pension (military or accident of work) for a disability of at least 40%
Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.
The tax benefit is therefore limited to €3,351.
You're a veteran
You get an extra half share if you meet the following 2 conditions:
- You are over 74 years of age as of December 31, 2022
- You have a war veteran's card or a disability or war victim military pension
Where the €1,678 shall be achieved for the additional half-share granted, a further reduction of €1,673 is applied.
The tax benefit is therefore limited to €3,351.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 193 to 199Family quota (Article 194), situations giving rise to an increase in family quota shares (Articles 195 to 196B), ceiling on the effects of the family quota (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 increases in the family quotient
- Bofip-Taxes n°BOI-IR-LIQ-20-20-20 on 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 the situation and family expenses for income tax
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
FAQ
- Income tax: return and incomeService-Public.fr
- Income Tax - Family Quotient of a Single ParentService-Public.fr
- Income Tax - Family Quotient of a WidowService-Public.fr
- Income Tax - Family Quotient of a Conjugated PersonService-Public.fr
- Family Quotient of Married or Paid CouplesService-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 ChildService-Public.fr
- Income Tax - Dependent Disabled ChildService-Public.fr
- Income Tax - Disability DependentService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance