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Income Tax - Family Quotient of a Married or Past Couple

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Are you married or past? Your couple is subject to common taxation. You are entitled to 2 shares of family quotient. Your dependants (child, disabled person) and situation (veteran, disability) entitle you to additional shares.

If you are a married or former couple subject to common taxation, you are entitled to 2 shares of family quotient.

You are entitled to a share increase if you have dependent children (minor or unmarried adult):

  • 1 half share for each of the first 2 dependent children
  • 1 full share from 3e
Tableau - Number of family quotient shares for a jointly declared couple

Number of children

Number of shares

0

2

1

2.5

2

3

3

4

4

5

Per additional child

1

Your number of shares is changed in the following situations:

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You have a child in alternate custody

In the case of a dependent child residing alternately in the home of each of the parents (in the case of separation or divorce), the benefit of the family quotient related to the child is divided between the 2 parents.

Tableau - Number of family quotient shares for children in alternate care

Number of children in alternate care

Number of shares

1

0.25

2

0.5

3

1

Per additional child in alternate care

0.5

You're disabled

You get an extra half share if one of you is in one of the following situations:

  • Mobility Inclusion Card Marked invalidity
  • Pension (military or accident at work) for a disability of at least 40%

If you meet the 2 conditions, you will receive an additional share.

You are also entitled to a half-share increase for each dependent who has mobility inclusion card (MIC) marked "disability". This may be your child or any other person, under certain conditions.

You're a veteran

You will receive an additional half share if one of you meets the following 2 conditions:

  • Over 74 as of December 31, 2022
  • Veteran's Card or Military Disability or War Victim Pension

If you meet all 2 of these conditions, the benefit remains limited to an additional half share for the couple.

This half-share is not granted if you or your spouse otherwise receive the additional half-share for disability.

The maximum benefit for each additional half-share, such as when a child arrives, is limited. It's the family quotient cap.

The amount of the ceiling varies according to your situation:

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General case

The tax reduction linked to the family quotient is limited to:

  • €1,678 for each additional half-share
  • €839 for each additional quarter share

The additional half share is added to your first 2 shares if you are married or passed and subject to common taxation.

Example :

  1. A couple declares taxable net income of €63,000.
    His family quotient will be €31,500 (€63,000/2).
    For the calculation of his tax:
    • Up to €10,777 : €0
    • From €10,778 to €27,478 : ( €27,478 - €10,777) × 11% = €16,701 × 11% = €1,837.11
    • From €27,479 to €31,500 : ( €31,500 - €27,479) x 30% = €4,021 × 30% = €1,206.30.

    The gross tax is: €0 + €1,837.11 + €1,206.300 = €3,043.41.
    This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 because it's a couple.
    Its gross tax will therefore be €6,086.82, rounded to €6,086.
  2. The same couple has a childHowever, the number of tax shares increases to 2.5.
    His family quotient will be €25,200 (€63,000 / 2.5).
    For the calculation of his tax:
    • Up to €10,777 : €0
    • From €10,778 to €25,200 : (€25,200 - €10,777) × 11% = €14,423 × 11% = €1,586.53

    The gross tax is: 1,586.53, € multiplied by the number of shares in the tax household, or 2.5.
    His gross tax for the couple should therefore be €3,966.32 (€1,586.53 × 2.5), rounded to €3,966.
    The child "reduces" the taxation of €2,120 (€6,086 - €3,966).
    However, this value is greater than €442 the family quotient of €1,678 (€2,120 - €1,678).
    The couple's gross tax will therefore be €4,408 (€3,966 + €442).

One of you is a veteran

If the ceiling of €1,678 for the additional half-share, a further reduction of €1,673 is applied.

The tax advantage is therefore limited to €3,351.

One of you is disabled

If the ceiling of €1,678 for the additional half-share, a further reduction of €1,673 is applied.

The tax advantage is therefore limited to €3,351.

To find out if you are affected by the cap, the tax department compares the results of the following 2 calculations:

  1. Tax calculated on 2 shares, less the amount of the ceiling corresponding to the increases in family quotient
  2. Tax calculated on your actual number of shares (based on your situation and your family expenses)

If on 2nd result is less than 1er, the cap shall apply. The amount of tax due is 1er result.

If your family situation changed in 2022, you must complete or amend the pre-filled tax return.

You can choose the situation that is most advantageous for you:

  • Your situation on 1er January of the taxation year
  • Your situation as of December 31 of the tax year

To complete or verify your pre-filled joint declaration, you can consult the following documents:

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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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