Income tax - What family quotient in case of divorce or separation?
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
If you have divorced or broken your Civil partnerships: titleContent in 2023, your family quotient is the one corresponding to your situation as at 31 december 2023.
If you have no dependants, you are entitled to 1 part.
If you have one or more dependants (for example, a child), you are entitled to an increase in your family quotient.
FYI
Because of your change in marital status (and therefore family quotient) , you can change your pick rate at the source from your online space.
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...)
Number of family quotient shares according to family status (Article 194), date to be used for assessing family status and dependencies (Article 196a)
Online service
Online service
Simulator
FAQ
Ministry of Finance
Ministry of Finance