Income Tax - Family Quotient of a Common-Law Partner
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Do you live in a common-law relationship and wonder about your tax situation? You each have to file your own tax return. You are entitled to 1 share of family quotient. Your dependants (child, disabled person) and situation (veteran, disability) entitle you to additional shares.
General
You are entitled to 1 share of family quotient.
You are entitled to a increase in shares if you have a dependent child (or children), whether a minor or a single adult.
The maximum benefit for each additional half share is limited. It's the family quotient cap.
Child(ren) | Number of shares | Capping |
---|---|---|
0 | 1 | - |
1 | 1.5 | €1,678 |
2 | 2 | €3,356 |
3 | 3 | €5,034 |
4 | 4 | €6,712 |
Per additional child | 1 | + €1,678 |
Please note
if the child is in alternate custody, the cap will be reduced by half for each parent, i.e. by €839 per child.
You are also entitled to a half-share increase for each dependent who has the mobility inclusion card marked "disability". That it is of your child or any other personunder certain conditions.
To find out if you are affected by the cap, the tax administration compares the following 2 results:
- Tax calculated based on your family quotient actual, by keeping the number of shares corresponding to your situation (single, widowed, etc.) and your dependants
- Tax calculated on 1 share. The sum thus obtained is then reduced by the amount of the ceiling corresponding to all the family quotient increases.
If on 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Disabled / Veteran
You are entitled to 1.5 shares of family quotient if you are in any of the following 3 situations:
- You have a Mobility Inclusion Card marked invalidity
- You receive a pension (military or occupational) for a disability of at least 40%
- You are over the age of 74 as of December 31, 2022 and have a veteran's card or receive a military disability or war victim pension
You are entitled to a share increase if you have dependent children (minor or unmarried adult).
The maximum benefit for each additional half share is limited. It's the family quotient cap.
Number of children | Number of shares | Capping |
---|---|---|
0 | 1.5 | - |
1 | 2 | €3,351 |
2 | 2.5 | €6,702 |
3 | 3.5 | €10,053 |
4 | 4.5 | €13,404 |
Per additional child | 1 | + €3,351 |
Warning
these family quotient shares apply if you have the charge exclusive or primary dependants.
You are also entitled to a half-share increase for each dependent who has the mobility inclusion card marked "disability". That it is of your child or any other personunder certain conditions.
To find out if you are affected by the cap, the tax department compares the results of the following 2 calculations:
- Tax calculated on 1 share, less the amount of the ceiling corresponding to the increases in family quotient
- 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.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy 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...)
- General Tax Code: Articles 193 to 199Family quotient (Article 194), situations giving rise to an increase in family quotient shares (Articles 195 to 196 B), capping of the effects of the family quotient (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 family quotient increases
- Bofip-Taxes n°BOI-IR-LIQ-20-20-20 relating to the capping of the effects of the family quotientThe article gives an example of the application of the capping mechanism
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income Tax - Family Quotient of a Married or Past CoupleService-Public.fr
- Income Tax - Family Quotient of a Single PersonService-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 adult childService-Public.fr
- Income Tax - Dependent Child with DisabilitiesService-Public.fr
- Income Tax - Dependent DisabledService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance