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Income Tax - Family Quotient of Single Parent
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Living alone with your children and wondering about your tax situation? You benefit from the increase in your shares related to your children, but also from an additional increase as a single parent. The benefit varies depending on whether your children are in sole or shared custody. We'll tell you what you need to know.
What applies to you ?
You're a lone parent if you live alone with your dependent children, and if you are in any of the following :
- Single
- Divorced
- Separate.
The tax services consider you to be living alone if you don't live in a common-law relationship.
So you can live with, for example, a descendant or a ascendant.
Please note
If your married or former spouse has diedWell, your situation is different.
You are entitled to 1 part of family quotient as a single person.
Your children give you the right to an increase in your number of shares, depending on your situation.
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You have children in sole custody
If you have one (or more) exclusive dependent children (minor or unmarried adult), you receive a increase in shares for each of your children.
As a lone parent, you get an extra half share for your 1er child.
You can therefore benefit from the following total number of shares:
Number of children | Number of shares (including parent) |
|---|---|
1 | 2 |
2 | 2.5 |
Per additional child | 1 |
FYI
If your dependent child has a mobility inclusion card marked "invalidity", you are entitled to an additional half-share of family quotient.
Example :
You live alone and you have 3 children with exclusive charge.
You are entitled to 1 share for yourself.
Your children give you the following rights:
- 1er child: 1 part (half of which as single parent)
- 2e child: half a share
- 3e child: 1 part.
A total of 3.5 shares.
The tax benefit is limited to €4,149 for the full share granted for your 1er dependent child.
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.
You have children in alternate residence
You are entitled to a increase in shares for each of your dependent children (minor or unmarried adult).
As a single parent, you receive an additional surcharge:
- A quarter share extra for 1 child
- Half a share extra for at least 2 children.
Please note
If you have both children in sole custody and children in alternate residence, you are entitled to an additional half share as a single parent.
You can therefore benefit from the following total number of shares:
Number of children | Number of shares (including parent) |
|---|---|
1 | 1.5 |
2 | 2 |
Per additional child | 0.5 |
FYI
If your dependent child has a mobility inclusion card marked "invalidity", you are entitled to an additional quarter share of family quotient.
Example :
You live alone and you have 3 children in alternate residence.
You are entitled to 1 share for yourself.
Your children give you the following rights:
- 1er child: half share (of which a quarter share as single parent)
- 2e child: half share (of which a quarter share as single parent)
- 3e child: half a share.
A total of 2.5 shares.
The tax benefit is limited to €2,074.50 for the half-share granted for each of the first 2 dependent children.
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.
You're making your personal income tax return.
You are entitled to 1 part of family quotient.
You are entitled to a increase in a share for each dependent disabled person.
The dependent disabled person must meet the following conditions:
- Living under your roof
- Have the mobility card inclusion marked "invalidity".
Since you live alone, you benefit froman additional half-share.
So you have a total of 2.5 shares.
You benefit froman additional half-share if you are in any of the following 2 situations:
- Mobility Inclusion Card with the words "disability"
- Pension (military or accident at work) for a disability of at least 40%.
If you meet the conditions, you will benefit from 1.5 part.
You benefit froman additional half-share if you complete the 2 conditions following:
- Over 74 as of December 31, 2022
- Veteran's card or military disability or war casualty pension.
If you meet the conditions, you will benefit from 1.5 part.
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...)
Family 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)
Example of application of the capping mechanism
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Ministry of Finance