Le lien vers cette page a été envoyé avec succès aux destinataires.
Income Tax - Family Quotient of a Single Person
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Division of taxable income into a number of shares. This number of shares depends on the circumstances of the taxpayer (single, married, etc.) and his dependants.
Increase in the number of shares for the calculation of income tax according to specific situations (dependent child, disability...)
A group of people who complete a single tax return (e.g., spouse, dependent children)
You live alone without a dependent? Your family quotient is 1 part. You can sometimes get an extra half share. The rules differ depending on whether you are single or divorced/separated. We'll tell you what you need to know.
What applies to you ?
Single
You are entitled to 1 part of family quotient.
However, in certain situations, you may benefit from a share surcharge :
Répondez aux questions successives et les réponses s’afficheront automatiquement
You raised a child alone for 5 years
You benefit froman additional half-share if you complete the 3 conditions following:
- You live alone at 1er january 2023 without any dependants.
- You're in one of the following 3 situations :
- You have a child (or more) unattached major 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 got the exclusive or main load of that child (or several children) for at least Five years you lived alone.
The tax benefit is limited to €1,050 for the additional half-share granted.
You have a dependent disabled person
You are entitled to a increase in a share for each dependent disabled person.
The person concerned must live under your roof.
She must have the mobility card inclusion marked "invalidity".
Since you live alone, you also benefit froman additional half-share.
You're disabled
You get an extra half share if you are in one of the 2 situations subsequent :
- You have a mobility card inclusion marked "invalidity"
- You're touching a pension (military or work-related) for a disability at least 40%
When the ceiling of €1,759 has been reached for the additional half-share granted, additional reduction of €1,753 is applied.
The tax advantage is therefore limited to €3,512.
You're a veteran
You get an extra half if you fill out the 2 conditions following:
- You are old over 74 years as at 31 december 2023
- You have the fighter's card or touch a military pension disability or war victim
When the ceiling of €1,759 has been reached for the additional half-share granted, additional reduction of €1,753 is applied.
The tax advantage is therefore limited to €3,512.
Divorced/Separated
You are entitled to 1 part of family quotient.
Please note
If you split up in 2023, you have to file a personal return, with your income and expenses for the whole year.
In some situations, you may benefit from a share surcharge :
Répondez aux questions successives et les réponses s’afficheront automatiquement
You raised a child alone for 5 years
You benefit froman additional half-share if you complete the 3 conditions following:
- You live alone at 1er january 2023 without any dependants.
- You're in one of the following 3 situations :
- You have a child (or more) unattached major 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 got the exclusive or main load of that child (or several children) for at least Five years you lived alone.
The tax benefit is limited to €1,050 for the additional half-share granted.
You have a dependent disabled person
You are entitled to a increase in a share for each dependent disabled person.
The person concerned must live under your roof.
She must have the mobility card inclusion marked "invalidity".
Since you live alone, you also benefit froman additional half-share.
You're disabled
You benefit from a additional half-part if you are in one of the 2 situations following:
- You have a mobility card inclusion marked "invalidity"
- You're touching a pension (military or work-related) for a disability at least 40%
When the ceiling of €1,759 has been reached for the additional half-share granted, additional reduction of €1,753 is applied.
The tax advantage is therefore limited to €3,512.
You're a veteran
You benefit from a additional half-part if you complete the 2 conditions following:
- You are old over 74 years as at 31 december 2023
- You have the fighter's card or a military pension disability or war victim
When the ceiling of €1,759 a further reduction of €1,753 is applied.
The tax advantage is therefore limited to €3,512.
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
Online service
Online service
Simulator
FAQ
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance