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Income Tax - Dependent Minor Child
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Income tax: 2026 income tax return for 2025
This page is up to date at 1er January 2026.
However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.
In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.
The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.
If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.
Do you have minor children? They are considered for income tax purposes. Specific rules apply depending on whether you are married, past, in a common-law relationship or alone with your children. We tell you the information you need to know according to your situation.
What applies to you ?
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Married or Past Parents
Your minor children are taxed at your expense for income tax.
Their consideration depends on their situation:
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Common children
A child of under 18 is tax-accounted for at the expense of his parents.
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
The child may also be a foster child in your home, at your sole and effective expense (material, intellectual and moral).
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
Your minor children entitle you to the following number of shares:
Child | Number of shares |
|---|---|
1er child | ½ share |
2e child | ½ share |
From 3e child | 1 share per child |
Non-common children
Child in the sole or primary care of the household
A child of under 18 is tax-accounted for at the expense of his parents.
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
The child can be that of one of the members of your couple married or past.
The burden may be exclusive or primary (e.g. when shared with the other parent of the child exercising access and accommodation).
Each dependent child is entitled to an increase in the number of shares of family quotient.
Your minor children entitle you to the following number of shares:
Child | Number of shares |
|---|---|
1er child | ½ share |
2e child | ½ share |
From 3e child | 1 share per child |
Child in alternating residence
You are married or have a past marriage and you have a child (or children) from another union, in alternate custody.
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
Each child in alternating residence is entitled to an increase in the number of shares of family quotient.
Your minor children alternating residence entitles you to the following number of shares:
Child | Number of shares |
|---|---|
1er child | ¼ share |
2e child | ¼ share |
From 3e child | ½ share per child |
Major child in 2025
A young person who reaches the age of majority during the tax year can remain in your care for tax purposes or make his own declaration.
The choice is made by mutual agreement with your child.
The child remains in your tax household until he or she reaches the age of majority
You can still count your child for tax purposes as a minor child.
You must add to your income those your child has disposed of of 1er January on the date of his majority.
You can benefit from a full-year share increase.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | ½ share |
2e child | ½ additional share |
From 3e child | 1 additional share per child |
The young person must make your own statement for the period from his majority until 31 december.
It must indicate the income it received during that period.
The child remains dependent on your tax household for the whole year
Your child may, by mutual agreement, to be in charge of your household tax for the whole year.
You must declare your dependent child on your tax return and add the income received by your child during the whole year.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | ½ share |
2e child | ½ additional share |
From 3e child | 1 additional share per child |
The young man has no personal statement to subscribe.
Minor child with own income
You have the choice between keeping your child as a dependent or opting for a separate tax on his income.
Child for tax purposes
If the minor child has his own income, you must add to your income.
Your child is then still considered for tax purposes at your expense.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | ½ share |
2e child | ½ additional share |
From 3e child | 1 additional share per child |
Child taxed separately
If your minor child has personal income, you can apply for a separate taxation.
Your child must have personal income from their own work or personal property.
Separate taxation covers the whole year.
The separate tax application must be attached to your tax return.
When you apply for separate taxation, the child ceases to be a dependent for tax purposes.
Your child must self-report income.
Concubine parents
In the case of a common-law relationship, the child may be taxed charged by one of his 2 parents.
You must declare your dependent child on your tax return.
However, if you share the burden of a child in an equivalent way with the other parent, each can benefit from half the increase in shares (as for a child in alternate care).
Taking your minor children into account depends on their situation:
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Dependent children of one parent
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
Each dependent child is entitled to an increase in the number of shares of family quotient.
The parent taking the child for tax purposes, he is entitled to the following shares:
Child | Number of shares |
|---|---|
1er child | ½ share |
2e child | ½ share |
From 3e child | 1 share per child |
Please note
If you have a child in a shared residence, from a previous union, the number of additional shares is divided by 2 for him (a quarter share for the child).
Shared dependent children of 2 parents
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
Each child in shared care is entitled to an increase in the number of shares of family quotient.
Each parent is entitled to the following number of shares:
Shared Dependent Child | Number of shares |
|---|---|
1er child | ¼ share |
2e child | ¼ share |
From 3e child | ½ share per child |
Major child in 2025
A young person who reaches the age of majority during the tax year can remain a tax dependant or make his own declaration.
The child remains a dependent for tax purposes until he or she reaches the age of majority
You can still count your child dependent as a minor child.
You must add to your income those your child has disposed of of 1er January on the date of his majority.
You can benefit from a share increase for the whole year.
Warning
Your child cannot be attached to one parent until he or she reaches the age of majority and then to the other parent for the rest of the year. It can only be attached to the parent who counts it as a dependent on 1er January.
The young man must do his own statement for the period from of his majority until 31 December.
It must indicate the income it received during that period.
The child remains dependent on the tax home of one of his parents for the whole year
Your child may, by mutual agreement, to be borne by the tax household of one of his parents for the whole year.
Warning
Your child cannot remain dependent on one parent until he or she reaches the age of majority and then on the other parent for the rest of the year. It must remain attached to the tax household of the parent who counts it as a dependent on 1er January of the year of his majority.
You must declare your dependent child on your tax return and add the income received by your child during the whole year.
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
The parent who takes the child for tax purposes is entitled to the following shares:
Child | Number of additional shares |
|---|---|
1er child | ½ share |
2e child | ½ additional share |
From 3e child | 1 additional share per child |
The young man has no personal statement to subscribe.
Child with own income
You have the choice between keeping your child as a dependent or opting for a separate tax on his income.
Child for tax purposes
If the minor child has his own income, you must add to your income.
Your child is then still considered for tax purposes at your expense.
If you share the burden of your child, each of you must include half of the child's income on your return.
Child taxed separately
If your minor child has personal income, you can apply for a separate taxation.
Your child must have personal income from his or her own work or personal property.
Separate taxation covers the whole year.
The separate tax application must be attached to your tax return.
When you apply for separate taxation, the child ceases to be a dependent for tax purposes.
Your child must self-report income.
FYI
Separate taxation covers the whole year. In case of shared responsibility of the child, it applies to the 2 parents.
Single parent
You are entitled to a increase in shares as a single parent.
You are a single parent if you live alone with your dependent children, and if you have any of the following:
- You're single
- You're divorced
- You're separated.
If you are in this situation, check the box T from your tax return.
Please note
If your married or former spouse has diedBut your situation is different.
Taking your minor children into account depends on their situation:
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Child in the sole or primary care of a parent
As a single parent, you have a right to additional half-share.
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
The burden may be exclusive or primary (e.g. when the other parent exercises access and accommodation rights).
Each dependent child is entitled to an increase in the number of shares of family quotient.
It lowers your tax.
Child | Number of shares |
|---|---|
1er child | ½ share |
2e child | ½ share |
From 3e child | 1 share per child |
Example :
If you have 2 children :
You are entitled to 1 share of family quotient as a single person and 1 additional half-part as a single parent.
Your 2 children give you 1 share (0.5 x 2).
So you benefit from a total of 2.5 shares.
FYI
A parent who does not have the child's tax responsibility may deduct from his taxable income child support paid to the other parent.
Child in alternating residence
As a single parent, you are entitled to the following benefit:
- 1 additional quarter share (or 0.25 parts) if you have a child in alternate residence
- 1 additional half-share (or 0.5 parts) if you have 2 or more children in an alternating residence.
For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.
Each child in alternating residence is entitled to an increase in the number of shares of family quotient.
It lowers your tax.
Child in alternating residence | Number of shares |
|---|---|
1er child | ¼ share |
2e child | ¼ share |
From 3e child | ½ share per child |
Example :
If you have 2 children :
You are entitled to 1 share of family quotient as a single person.
You benefit from 1 extra half-part (2 x 0.25) for 2 children, as a single parent.
Your 2 children give you 1 half part (2 x 0.25).
So you benefit from a total of 2 shares.
Major child in 2025
A young person who reaches the age of majority during the tax year can remain a tax dependant or make his own declaration.
The child remains counted as a dependent until he or she reaches the age of majority
You can still count your child for tax purposes as a minor child.
You must add to your income those your child has disposed of of 1er January on the date of his majority.
You can benefit from a share increase for the whole year.
The young person must make your own statement for the period from of his majority until 31 December.
It must indicate the income it received during that period.
The child remains dependent on your tax household for the whole year
Your child may, by mutual agreement, remain the tax dependant of your tax household for the entire year.
He has no personal statement to subscribe.
You must declare your dependent child on your tax return and add the income he received during the whole year.
You can benefit from the family quotient.
Child with own income
You have the choice between keeping your child for tax purposes or opting for separate taxation of his income.
Child for tax purposes
If the minor child has his own income, you must add to your income.
Your child is then still considered for tax purposes at your expense.
Child taxed separately
If your minor child has personal income, you can apply for a separate taxation.
Your child must have personal income from their own work or personal property.
Separate taxation covers the whole year.
The separate tax application must be attached to your tax return.
When you apply for separate taxation, the child ceases to be a dependent for tax purposes.
Your child must self-report income.
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