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Income Tax - Family Quotient of a Common-Law Partner
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you live in a common-law relationship and wonder about your tax situation? You each have to file your own tax return. You are entitled to 1 share 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 your personal income tax return.
You are entitled to 1 part of family quotient.
With dependent children
You're making your personal income tax return.
You are entitled to 1 part 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.
In the case of a common-law relationship, the child may be taxed dependent by one of his 2 parents.
However, if you share the burden of a child in an equivalent manner with the other parent, each may benefit from half of the increase in shares (as for a alternate custody child).
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Primary dependent child
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
The parent who takes the dependent child shall be entitled to the following shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Child(ren) | Number of shares |
|---|---|
1 | 1.5 |
2 | 2 |
3 | 3 |
4 | 4 |
Per additional child | 1 |
FYI
If your dependent child has a mobility inclusion card marked "invalidity", you are entitled to an additional half-share of family quotient.
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 actual, by keeping the number of shares corresponding to your situation (single, widowed, etc.) and your dependants
- Tax calculated on 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all 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.
Child under shared care
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
Every parent shall be entitled to the following number of shares:
Child under shared care | Number of additional shares |
|---|---|
1er child | ¼ share |
2e child | ¼ additional share |
From 3e child | ½ additional share per child |
Child(ren) | Number of shares |
|---|---|
1 | 1.25 |
2 | 1.5 |
3 | 2 |
4 | 2.5 |
Per additional child | 0.5 |
If your dependent child has a mobility inclusion card marked "invalidity", you are entitled to an additional quarter share of family quotient.
The maximum benefit for each additional quarter or half share shall be limited to the following amounts:
- €880 per additional quarter share
- €1,759 per additional half-share
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 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all 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.
With a dependent disabled person
You're making your personal income tax return.
You are entitled to 1 part 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 actual, by keeping the number of shares corresponding to your situation (single, widowed, etc.) and your dependants
- Tax calculated on 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all 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 personal income tax return.
You are entitled to 1 part of family quotient.
You are entitled to an additional half-share of family quotient 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%
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 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 2nd result is less than 1er, the cap shall apply. The amount of tax due is 1er result.
Veteran
You're making your personal income tax return.
You are entitled to 1 part of family quotient.
You are entitled to an additional half-share of family quotient if you fill the 2 conditions following:
- You are old over 74 years as at 31 december 2023
- You have the fighter's card or you touch a military pension disability or war victim
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 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 2nd result is less than 1er, the cap shall apply. The amount of tax due is 1er 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...)
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)
The article gives an example of the application of the capping mechanism
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Ministry of Finance