Income Tax - Family Quotient of a Single Person

Verified 15 April 2026 - Public Service / (Prime Minister)

Do you live alone with no dependants? Your family quotient is 1 share. Sometimes you can get an extra half share. The rules differ depending on whether you are single or divorced/separated. We tell you the information you need to know according to your situation.

Single

Your taxation depends on your situation:

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General scenario

You are entitled to 1 share from family quotient.

You have raised a child alone for at least 5 years

You are entitled to 1 share from family quotient as a bachelor.

You benefit from a additional half-share if you fill in the 3 conditions following:

1/ You live alone at 1er January 2025 without any dependants.

2/ You are in one of the following situations :

  • You have at least one unattached adult child to your tax home (or a minor child subject to personal taxation).
  • You adopted a child and he did not die until he reached the age of 16. In case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
  • You had a child who died after the age of 16 or as a result of war.

3/ You got there exclusive or primary load of that child for at least 5 years in which you lived alone.

The tax advantage is limited to €1,079 for the additional half-share granted.

You are invalid

You are entitled to 1 share from family quotient as a bachelor.

You get an extra half share if you are in one of the 2 situations following :

  • You have a mobility card inclusion marked "invalidity"
  • You touch a pension (military or for work-related accidents) for invalidity at least 40%.

When the ceiling of €1,807 is reached for the additional half-part granted, a additional reduction from €1,801 shall be applied.

The tax advantage is therefore limited to €3,608.

You're a veteran

You are entitled to 1 share from family quotient as a bachelor.

You get an extra half-share if you fill in the 2 conditions following:

  • You are old enough to over 74 years old as at 31 december 2025
  • You have here fighter card or tap a military pension disability or war victim.

When the ceiling of €1,807 is reached for the additional half-part granted, a additional reduction from €1,801 shall be applied.

The tax advantage is therefore limited to €3,608.

Divorced/Separated

Your taxation depends on your situation:

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General scenario

You are entitled to 1 share from family quotient.

You have raised a child alone for at least 5 years

You are entitled to 1 share from family quotient as a bachelor.

You benefit from a additional half-share if you fill in the 3 conditions following:

1/ You live alone at 1er January 2025 without any dependants.

2/ You are in one of the following situations :

  • You have at least one unattached adult child to your tax home (or a minor child subject to personal taxation).
  • You adopted a child and he did not die until he reached the age of 16. In case of adoption after the age of 10, you must have counted him as a dependent child since the age of 10.
  • You had a child who died after the age of 16 or as a result of war.

3/ You got there exclusive or primary load of that child for at least 5 years in which you lived alone.

The tax advantage is limited to €1,079 for the additional half-share granted.

You are invalid

You are entitled to 1 share from family quotient as a bachelor.

You benefit from a additional half-share if you are in one of the 2 situations following:

  • You have a mobility card inclusion marked "invalidity"
  • You touch a pension (military or for work-related accidents) for invalidity at least 40%.

When the ceiling of €1,807 is reached for the additional half-part granted, a additional reduction from €1,801 shall be applied.

The tax advantage is therefore limited to €3,608.

You're a veteran

You are entitled to 1 share from family quotient as a bachelor.

You benefit from a additional half-share if you fill in the 2 conditions following:

  • You are old enough to over 74 years old as at 31 december 2025
  • You have here fighter card or a military pension disability or war victim.

When the ceiling of €1,807 for the additional half-part granted, a further reduction of €1,801 shall be applied.

The tax advantage is therefore limited to €3,608.

Please note

If you separated in 2025, you must file a personal return, along with your income and expenses for the entire year.

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