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Income Tax - Family Quotient of an Isolated Parent

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

Child in exclusive custody

You are entitled to 1 share of family quotient.

If you live alone and have at least one child with an exclusive dependent (minor or single major), you can get an extra half share.

Family quotient shares

Child

Number of shares

3

2

2

2.5

Per additional child

3

You are also entitled to a half share increase for each dependant who has a mobility inclusion card marked "disability", whether it is your child or any other person, under certain conditions.

You can also benefit from an increase in the number of shares in certain situations.

General case

The tax benefit is limited to €3,704 for your 1to dependent child.

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 1 share, reduced by the amount of the ceiling corresponding to family quotient
  2. Tax calculated on your actual shares (based on your situation and your family expenses)

If 2nd result is less than 1to, the ceiling shall apply. The amount of tax owing is 1to result.

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:

  • Including mobility card with "disability"
  • Pension (military or industrial accident) for a disability of at least 40%

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

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:

  • Over 74 years old at 31 December 2020
  • War veteran's card or disability or war victim's pension

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

The tax benefit is therefore limited to €3,135.

Child in shared custody

You are entitled to 1 share of family quotient.

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

Family quotient shares

Child

Number of shares

3

1.25

2

1.5

Per additional child

0.5

  FYI : if you pay child support for your child in alternate residence, you cannot deduct it from your income.

Additional cap and half shares

You are entitled to a half share increase for each dependant who has a mobility inclusion card marked "disability", whether it is your child or any other person, under certain conditions.

You can also benefit from an increase in the number of shares in certain situations.

General case

The tax reduction related to family quotient is limited to €785 for each additional quarter share.

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 1 share, reduced by the amount of the ceiling corresponding to family quotient
  2. Tax calculated on your actual shares (based on your situation and your family expenses)

If 2nd result is less than 1to, the ceiling shall apply. The amount of tax owing is 1to result.

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:

  • Including mobility card with "disability"
  • Pension (military or work-related accident) for at least 40%

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

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:

  • Over 74 years old at 31 December 2020
  • War veteran's card or disability or war victim's pension

An additional reduction of €1,565 shall be applied to the €1,570 for an extra half share.

The tax benefit is therefore limited to €3,135.