Income Tax - Family Quotient of a Married or Past Couple
Verified 10 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
You're making a joint tax return.
You are entitled to 2 shares 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.
Primary or exclusive dependent child
If you are a married or former couple subject to common taxation, you are entitled to 2 shares of family quotient.
You are entitled to a share increase if you have dependent children (minor or unmarried adult):
- 1 half share for each of the first 2 dependent children
- 1 full share from 3e.
Number of children | Number of shares |
|---|---|
0 | 2 |
1 | 2.5 |
2 | 3 |
3 | 4 |
4 | 5 |
Per additional child | 1 |
The maximum benefit for each additional half share shall be limited to €1,791. It's the family quotient cap.
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 real, by retaining the number of shares corresponding to your situation (married or former couple) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the increases in family quotient.
If on 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Example :
A couple with one child as a primary dependant declares taxable net income of €63,000.
Its number of tax shares is 2.5.
His family quotient is €25,200 (€63,000 / 2.5).
For the calculation of his tax:
- Up to €11,497 : €0
- From €11,498 to €25,200 : (€25,200 - €11,497) × 11% = €13,703 × 11% = €1,507.33.
The gross tax is: €1,529.66, multiplied by the number of shares in the tax household, or 2.5.
The couple's gross tax should therefore be €3,768.33 (€1,507.33 × 2.5), rounded to €3,768.
For a couple without children with the same taxable income, the gross tax is €5,472.
The child therefore "reduces" the taxation of €1,463 (€5,231 - €3,768).
This value is lower than the family quotient ceiling of €1,791.
The gross tax for a couple with a primary dependent child will therefore be €3,768.
Example :
A couple with one child as a primary dependant declares taxable net income of €80,000.
Its number of tax shares is 2.5.
His family quotient is €32,000 (€80,000 / 2.5).
For the calculation of his tax:
- Up to €11,497 : €0
- From €11,498 to €29,315 : (€29,315 - €11,497) × 11% = €17,818 × 11% = €1,959.98
- From €29,316 to €32,000 : (€32,000 - €29,315) × 30% = €2,685 × 30% = €805.50.
The gross tax is: €2,765.48 (€1,959.98 + €805.50), multiplied by the number of shares in the tax household, or 2.5.
The couple's gross tax should therefore be €6,913.70 (€2,765.48 × 2.5), rounded to €6,914.
For a couple without children with the same taxable income, the gross tax is €10,331.
The child therefore "reduces" the taxation of €3,417 (€10,331 - €6,914).
This value exceeds the family quotient ceiling of €1,791.
The overrun is €1,626 (€3,417 - €1,791).
The gross tax of the couple with a child is therefore €8,540 (€6,914 + €1,626).
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