Income Tax - Family Quotient of a Married or entered into a civil partnership Couple
Verified 15 April 2026 - Public Service / (Prime Minister)
Are you married or entered into a civil partnership and wondering about your tax situation? Your couple is jointly taxed and must file a single tax return. You are entitled to 2 shares of family quotient. Your dependants (child, disabled person) and your situation (veteran, disability) entitle you to additional shares. We tell you what you need to know.
What applies to you ?
Without dependants
You're making a common tax return.
You are entitled to 2 shares from family quotient.
Example :
A couple reports taxable net income of €63,000.
He's entitled to two shares.
His family quotient is €31,500 (€63,000/2).
For the calculation of his tax:
- Up to €11,600 : €0
- From €11,601 à €29,579 : (€29,579 - €11,600) × 11% = €17,979 × 11% = €1,977.69
- From €29,580 à €31,500 : (€31,500 - €29,579) x 30% = €1,921 × 30% = €576.30.
The gross tax is: €0 + €1,977.69 + €576.30 = €2,553.99.
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it's a couple.
Its gross tax will therefore be €5,107.98, rounded to €5,108.
Example :
A couple reports taxable net income of €80,000.
He's entitled to two shares.
His family quotient is €40,000 (€80,000/2).
For the calculation of his tax:
- Up to €11,600 : €0
- From €11,601 à €29,579 : (€29,579 - €11,600) × 11% = €17,979 × 11% = €1,977.69
- From €29,580 à €40,000 : (€40,000 - €29,579) x 30% = €10,421 × 30% = €3,126.30.
The gross tax is: €0 + €1,977.69+ €3,126.30= €5,103.99.
This tax must be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it's a couple.
Its gross tax will therefore be €10,207.98, rounded to €10,208.
With dependent children
You're making a common tax return.
You are entitled to 2 shares from family quotient.
You are entitled to a increase in shares if you have a dependent child (or children), whether minor or single adult.
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Primary or exclusive dependent child
If you are a married or entered into a civil partnership couple subject to joint taxation, you are entitled to 2 shares from family quotient.
You are entitled to a share increase if you have dependent children (minor or single adult):
- 1 half part for each of the first 2 dependent children
- 1 full share from 3e.
Number of child(ren) | Number of shares |
|---|---|
0 | 2 |
1 | 2.5 |
2 | 3 |
3 | 4 |
4 | 5 |
Per additional child | 1 |
The maximum benefit granted for each additional half-share shall be limited to €1,807. 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 real, taking into account the number of shares corresponding to your situation (married or entered into a civil partnership) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the family quotient.
If the 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Children in alternating residence
In case of dependent child alternately residing at the home of each parent (in the event of separation or divorce), the advantage of family quotient related to the child is divided between the 2 parents.
Number of child(ren) in alternate care | Number of shares |
|---|---|
1 | 0.25 |
2 | 0.5 |
3 | 1 |
Per child in additional alternate care | 0.5 |
The maximum benefit granted for each additional quarter share shall be limited to €904. 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 real, taking into account the number of shares corresponding to your situation (married or entered into a civil partnership) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the family quotient.
If the 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Example :
A couple with a primary dependent child reports taxable net income of €63,000.
Its number of tax shares is 2.5.
His family quotient is €25,200 (€63,000 / 2.5).
For the calculation of his tax:
- Up to €11,600 : €0
- From €11,601 à €25,200 : (€25,200 - €11,600) × 11% = €13,600 × 11% = €1,496.
The gross tax is: €1,496multiplied by the number of shares in the tax household, or 2.5.
The couple's gross tax should therefore be €3,740 (€1,496 × 2.5).
For a childless couple with the same taxable income, the gross tax is €5,108.
The child therefore "reduces" the imposition of €1,368 (€5,108 - €3,740).
This value is less than the family quotient cap of €1,807.
The gross tax of the couple with a primary dependent child will therefore be €3,740.
Example :
A couple with a primary dependent child reports taxable net income of €80,000.
Its number of tax shares is 2.5.
His family quotient is €32,000 (€80,000 / 2.5).
For the calculation of his tax:
- Up to €11,600 : €0
- From €11,601 à €29,579 : (€29,579 - €11,600) × 11% = €17,979 × 11% = €1,977.69
- From €29,580 à €32,000 : (€32,000 - €29,579) × 30% = €2,421 × 30% = €726.30.
The gross tax is: €2,703.99 (€1,977.69 + €726.30), multiplied by the number of shares in the tax household, or 2.5.
The couple's gross tax should therefore be €6,759.97 (€2,703.99 × 2.5), rounded to €6,760.
For a childless couple with the same taxable income, the gross tax is €10,208.
The child therefore "reduces" the imposition of €3,448 (€10,208 - €6,760).
This value exceeds the family quotient ceiling of €1,807.
The overrun is €1,641 (€3,448 - €1,807).
The gross tax of the couple with a primary dependent child is therefore €8,401 (€6,760 + €1,641).
With an invalid dependent
You make your common tax return.
You are entitled to 2 shares from family quotient.
You are entitled to a increase on the one hand for each disabled dependent.
The person concerned must live under your roof.
She must have the mobility card inclusion marked "invalidity".
Please note
No conditions of kinship, age or income are required.
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 real, taking into account the number of shares corresponding to your situation (married or entered into a civil partnership) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the family quotient.
If the 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 not cumulative with the deduction of hospitality expenses persons over 75 years of age.
Invalid
You make your common tax return.
You are entitled to 2 shares from family quotient.
You benefit from a additional half-share if any of you two are in one of the following situations :
- Mobility card included with the mention invalidity
- Pension (military or accident at work) for a disability of at least 40%.
If you meet all 2 conditions, you benefit from an additional share.
The maximum benefit granted for the additional half-part shall be limited to €3,608. 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 real, taking into account the number of shares corresponding to your situation (married or entered into a civil partnership) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the family quotient.
If the 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Veteran
You make your personal income tax return.
You are entitled to 2 shares from family quotient.
You benefit from a additional half-share if one of you fills up the 2 conditions following:
- Over 74 years old as of December 31, 2025
- Combatant card or military disability or war victim pension.
If you meet all 2 of these conditions, the advantage remains limited to an additional half part for the couple.
Please note
This half-share is not granted to you if you or your spouse otherwise benefit from the additional half-share for disability.
The maximum benefit granted for the additional half-part shall be limited to €3,608. 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 real, taking into account the number of shares corresponding to your situation (single, widower, etc.) and your family expenses
- Tax calculated on 2 shares, less the amount of the ceiling corresponding to the family quotient.
If the 1er result is less than 2nd, the ceiling shall apply and the amount of the tax shall be 2nd result.
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file
Tax department (treasury, tax department...))
Identical taxation rules for married and entered into a civil partnership couples
Family quota (Article 194), situations giving entitlement to an increase in shares (Articles 195 to 196 B), capping (Article 197)
Example of application of the capping mechanism
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