Income Tax - Family Quotient of Single Parent

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

What applies to you ?

You're a single parent if you live alone with your dependent children, and if you are in any of the following situations:

You're single
You're divorced
You're separated

Please note

if your married or former spouse has diedWell, your situation is different.

You are entitled to 1 share of family quotient as a single person.

If you live alone and you have at least one dependent child (minor or unmarried adult), you benefit froman additional half-share as a single parent.

You will also benefit from increase in shares for each of your children.

Tableau - Family quotient shares number
Number of children	Number of shares
1	2
2	2.5
Per additional child	1

You are also entitled to a half-share increase for each dependent who has the Mobility Inclusion Card marked "disability", whether it is your child or any other person, under certain conditions.

The tax benefit is limited to €3,959 for the full share granted for your 1^er 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 2^nd result is less than 1^er, the cap shall apply. The amount of tax due is 1^er result.

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

You raised a child alone for 5 years

You will receive an additional half share if you meet the following 3 conditions:

You lived alone on the 1^er january 2022 without any dependants
You are in one of the following 3 situations:
- You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
- You adopted a child who did not die before reaching the age of 16.
  In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
- You have had one or more children who died after the age of 16 or as a result of acts of war.
You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.

The tax benefit is limited to €1,002 for the additional half-share granted.

You're disabled

You get an additional half share if you are in one of the following 2 situations:

Mobility Inclusion Card with the words "disability"
Pension (military or occupational) for at least 40%

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

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

You're a veteran

You receive an additional half share if you meet the following 2 conditions:

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

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

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

You are entitled to 1 share of family quotient as a single person.

If you live alone and you have one or more dependent children, you can benefit as a single parent from:

0.25 additional share for 1 child
0.5 share for at least 2 children

You are also entitled to a increase in shares for each of your dependent children (minor or unmarried adult):

Tableau - Family quotient shares number
Number of children	Number of shares
1	1.5
2	2
Per additional child	0.5

If one of your children in alternate care has the Mobility Inclusion card marked "Disability", you are entitled to 0.25 additional share.

The tax reduction linked to the family quotient is limited to €1,979.50 for the additional half-share granted for each of the first 2 dependent children. Either €989.75 by additional quarter share.

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

Warning

If you pay alimony for your child in residence, you cannot deduct it from your income.

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

You raised a child alone for 5 years

You will receive an additional half share if you meet the following 3 conditions:

You lived alone on the 1^er january 2022 without any dependants
You are in one of the following 3 situations:
- You have one (or more) adult child not attached to your tax shelter (or a minor subject to personal taxation).
- You adopted a child who did not die before reaching the age of 16.
  In the case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
- You have had one or more children who died after the age of 16 or as a result of acts of war.
You have had the sole or primary care of this child (or several) for at least 5 years in which you were living alone.

The tax benefit is limited to €1,002 for the additional half-share granted.

You're disabled

You get an additional half share if you are in one 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%

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

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

You're a veteran

You receive an additional half share if you meet the following 2 conditions:

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

A further reduction of €1,673 is applied to the ceiling of €1,678 for an additional half-share.

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

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