Income Tax - Family Quotient of a Cohabiting Person

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

Are you living in a cohabiting relationship and wondering about your tax situation? You must each file your own tax return. You are entitled to 1 share 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 ?

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Without dependants

You make your personal income tax return.

You are entitled to 1 share from family quotient.

With dependent children

You make your personal income tax return.

You are entitled to 1 share from family quotient.

You are entitled to a increase in shares if you have a dependent child (or children), whether minor or single adult.

In the case of a common-law relationship, the child may be taxed charged by one of his 2 parents.

However, if you share the burden of a child equally with the other parent, each can benefit from half of the increase in shares (as for a child in alternate care).

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Primary dependent child

Each dependent child shall be entitled to an increase in the number of family quotient.

The parent who takes the child for tax purposes is entitled to the following shares:

Tableau - Number of shares of family quotient per primary dependent child

Child

Number of additional shares

1er child

½ share

2e child

½ additional share

From 3e child

1 extra share per child

Tableau - Number of shares of family quotient by family status

Child(ren)

Number of shares

1

1.5

2

2

3

3

4

4

Per additional child

1

FYI  

If your child has a tax dependent mobility inclusion card marked "invalidity", you are entitled to an additional half part from family quotient.

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 (single, widower, etc.) and your family expenses
  • Tax calculated on 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all the increases in 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.

Shared dependent child

Each child with a shared responsibility is entitled to an increase in the number of family quotient.

Each parent is entitled to the following number of shares:

Tableau - Number of shares of family quotient per dependent child

Shared dependent child

Number of additional shares

1er child

¼ share

2e child

¼ additional share

From 3e child

½ additional share per child

Tableau - Number of shares of family quotient by family status

Child(ren)

Number of shares

1

1.25

2

1.5

3

2

4

2.5

Per additional child

0.5

If your child has a tax dependent mobility inclusion card marked "invalidity", you are entitled to an additional quarter share from family quotient.

The maximum benefit granted for each additional quarter or half-share shall be limited to the following amounts:

  • €904 per additional quarter share
  • €1,807 per additional half-part.

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 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all the increases in 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.

With an invalid dependent

You make your personal income tax return.

You are entitled to 1 share 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 (single, widower, etc.) and your family expenses
  • Tax calculated on 1 share. The sum thus obtained is subsequently reduced by the amount of the ceiling corresponding to all the increases in 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 personal income tax return.

You are entitled to 1 share from family quotient.

You are entitled to an additional half part from family quotient if you are in one of the 2 situations following:

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

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 department compares the results of the following 2 calculations:

  • Tax calculated on 1 share, less the amount of the ceiling corresponding to the family quotient
  • Tax calculated on your actual number of shares (depending on your situation and your family expenses).

If the 2nd result is less than 1er, capping shall apply. The amount of tax due corresponds to 1er result.

Veteran

You make your personal income tax return.

You are entitled to 1 share from family quotient.

You are entitled to an additional half part from family quotient if you fill the 2 conditions following:

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

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 department compares the results of the following 2 calculations:

  • Tax calculated on 1 share, less the amount of the ceiling corresponding to the family quotient
  • Tax calculated on your actual number of shares (depending on your situation and your family expenses).

If the 2nd result is less than 1er, capping shall apply. The amount of tax due corresponds to 1er result.

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