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Income Tax - Family Quotient of a Married or Past Couple
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you married or past and wondering about your tax situation? Your couple is subject to common taxation. You are entitled to 2 shares of family quotient. Your dependants (child, disabled person) and situation (veteran, disability) entitle you to additional shares. We'll tell you what you need to know.
What applies to you ?
Without dependent
You're making a joint tax return.
You are entitled to 2 shares of family quotient.
Example :
A couple declares taxable net income of €63,000.
He's entitled to two shares.
His family quotient is €31,500 (€63,000/2).
For the calculation of his tax:
- Up to €11,294 : €0
- From €11,295 to €28,797 : ( €28,797 - €11,294) × 11% = €17,503 × 11% = €1,925.33
- From €28,798 to €31,500 : ( €31,500 - €28,797) x 30% = €2,703 × 30% = €810.90.
The gross tax is: €0 + €1,925.33 + €810.90 = €2,736.23.
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 because it's a couple.
Its gross tax will therefore be €5,472.46, rounded to €5,472.
Example :
A couple declares taxable net income of €80,000.
He's entitled to two shares.
His family quotient is €40,000 (€80,000/2).
For the calculation of his tax:
- Up to €11,294 : €0
- From €11,295 to €28,797 : ( €28,797 - €11,294) × 11% = €17,503 × 11% = €1,925.33
- From €28,798 to €40,000 : (€40,000 - €28,797) x 30% = €11,203 × 30% = €3360.09.
The gross tax is: €0 + €1,925.33 +€3,360.09 = €5,285.42.
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 because it's a couple.
Its gross tax will therefore be €10,570.84, rounded to €10,571.
With dependent children
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.
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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 €1,759. 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.
Children in alternate residence
In case of dependent child alternatively resident in the home of each of the parents (in the case of separation or divorce), the benefit of the family quotient related to child is divided between the two parents.
Number of children in alternate care | Number of shares |
|---|---|
1 | 0.25 |
2 | 0.5 |
3 | 1 |
Per additional child in alternate care | 0.5 |
The maximum benefit for each additional quarter share shall be limited to €880. 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 €11,294 : €0
- From €11,295 to €25,200 : (€25,200 - €11,294) × 11% = €13,906 × 11% = €1,529.66
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 €3,824.15 (€1,529.66 × 2.5), rounded to €3,824.
For a couple without children with the same taxable income, the gross tax is €5,472.
The child therefore "reduces" the taxation of €1,648 (€5,472 - €3,824).
This value is lower than the family quotient ceiling of €1,759.
The gross tax for a couple with a primary dependent child will therefore be €3,824.
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 €11,294 : €0
- From €11,295 to €28,797 : ( €28,797 - €11,294) × 11% = €17,503 × 11% = €1,925.33
- From €28,798 to €32,000 : (€32,000 - €28,797) × 30% = €3,203 × 30% = €960.90
The gross tax is: €2,886.23 (€1,925.33 + €960.90), multiplied by the number of shares in the tax household, or 2.5.
The couple's gross tax should therefore be €7,215.58 (€2,886.23 × 2.5), rounded to €7,216.
For a couple without children with the same taxable income, the gross tax is €10,571.
The child therefore "reduces" the taxation of €3,356 (€10,571 - €7,216).
This value exceeds the family quotient ceiling of €1,759.
The overrun is €1,597 (€3,356 - €1,759).
The gross tax of the couple with a child is therefore €8,813 (€7,216 + €1,597).
With a dependent disabled person
You're making your joint tax return.
You are entitled to 2 shares of family quotient.
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".
Please note
There are no family, age or income requirements.
The maximum benefit for each additional half share is limited. 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.
Warning
The increase in the number of shares is cumulative pitch with the deduction of hospitality expenses people over 75.
Invalid
You're making your joint tax return.
You are entitled to 2 shares of family quotient.
You benefit from a additional half-part if any of you two are in any of the following :
- Mobility Inclusion Card Marked invalidity
- Pension (military or accident at work) for a disability of at least 40%
If you meet the 2 conditions, you will receive an additional share.
The maximum benefit for the additional half share shall be limited to €3,512. 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.
Veteran
You're making your personal income tax return.
You are entitled to 2 shares of family quotient.
You benefit from a additional half-part if one of you fills in the 2 conditions following:
- Over 74 as of December 31, 2023
- Veteran's Card or Military Disability or War Victim Pension
If you meet all 2 of these conditions, the advantage remains limited to an additional half-part for torque.
Please note
This half-share is not granted if you or your spouse otherwise receive the additional half-share for disability.
The maximum benefit for the additional half share shall be limited to €3,512. 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 actual, by keeping the number of shares corresponding to your situation (single, widowed, etc.) and your dependants
- 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.
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...)
Identical tax rules for married and former couples
Family quotient (Article 194), situations giving rise to an increase in shares (Articles 195 to 196 B), ceiling (Article 197)
Example of application of the capping mechanism
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Ministry of Finance