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Income Tax - Family Quotient of a Widow
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Increase in the number of shares for the calculation of income tax according to specific situations (dependent child, disability...)
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.
A group of people who complete a single tax return (e.g., spouse, dependent children)
What applies to you ?
Whether you are married or have passed away, in case of the death of your spouse, you keep the same number of shares only a couple if you have dependants.
But if you don't have any dependants, you're in the same situation as a single person.
In any case, you can benefit from a increase in shares depending on your situation.
You have dependants
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Your spouse passed away in 2023
If your spouse died in 2023, you keep the same number of shares for all your income for the year.
If your deceased spouse had an additional half share, for example due to a disability, you can still benefit from it.
You have to complete 2 tax returns:
- One for your joint revenue of the 1er January to the date of death
- The other for your personal income from the date of death to December 31
The 2 declarations are to be made within the usual time limits.
Your spouse did not die in 2023
You have the same number of shares of family quotient than a married couple or a past couple.
This is the case whether or not your dependent children are from your union with your deceased spouse.
You are entitled to a increase in shares for your dependent children.
The dependent child entitles you to this surcharge if he or she is in any of the following :
Dependent children | Number of shares |
|---|---|
1 | 2.5 |
2 | 3 |
Per additional child | 1 |
You are also entitled to a half-share increase for each dependent who has mobility inclusion card marked with invalidity, whether it is your child or any other person, under certain conditions.
An additional tax reduction of €1,772 is added to the first 2 additional halves (€3,518).
Your tax benefit is therefore limited to €5,290.
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.
You can also benefit from an increase in the number of shares in certain situations:
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're disabled
You benefit from a additional half-part if you are in one of the following 2 situations :
- You have the mobility inclusion card marked "invalidity"
- You receive a pension (military or occupational) for a disability of at least 40%
A further reduction of €1,753 is applied to the ceiling of €1,759 for an additional half-share.
The tax advantage is therefore limited to €3,512.
You're a veteran
You benefit from a half-part supplementary if you answer 2 conditions following:
- You are over 74 as of December 31, 2023
- You have the veteran's card or you have a military disability pension or a war victim pension
A further reduction of €1,753 is applied to the ceiling of €1,759 for an additional half-share.
The tax advantage is therefore limited to €3,512.
You're a widow or widower of a veteran
You benefit from a additional half-part if you are over 74 years of age on 31 december 2023 and respond to one of the 2 conditions following:
- Your husband or wife received the additional half share for a veteran during his lifetime
- Your spouse had the veteran's card at the time of his or her death.
FYI
the tax reduction you can get with that half share is limited to €1,759.
You have no dependants
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Your spouse passed away in 2023
If your spouse died in 2023, you keep the same number of shares for all your income for the year.
If your deceased spouse had an additional half share, for example due to a disability, you can still benefit from it.
You have to complete 2 tax returns:
- One for your joint revenue of the 1er January to the date of death
- The other for your personal income from the date of death to December 31
The 2 declarations are to be made within the usual time limits.
Your spouse did not die in 2023
You're in the same situation as a single person.
You are entitled to 1 share of family quotient.
You can also benefit from an increase in the number of shares in certain situations:
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're disabled
You benefit from a additional half-part if you are in one of the 2 situations following:
- You have the mobility inclusion card marked "invalidity"
- You receive a pension (military or occupational) for a disability of at least 40%
A further reduction of €1,753 is applied to the ceiling of €1,759 for an additional half-share.
The tax advantage is therefore limited to €3,512.
You're a veteran
You benefit from a additional half-part if you answer the 2 conditions following:
- You are over 74 as of December 31, 2023
- You have the veteran's card or you have a military disability pension or a war victim pension
A further reduction of €1,753 is applied to the ceiling of €1,759 for an additional half-share.
The tax advantage is therefore limited to €3,512.
You're a widow or widower of a veteran
You benefit from a additional half-part if you are over 74 years of age on 31 december 2023 and respond to one of the 2 conditions following:
- Your husband or wife received the additional half share for a veteran during his lifetime
- Your spouse had the veteran's card at the time of his or her death.
FYI
the tax reduction you can get with that half share is limited to €1,759.
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
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