Income Tax - Family Quotient of a Single Parent

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

Do you live alone with your children and wonder about your tax situation? You benefit from the increase in your number of shares related to your children, but also from an additional increase as a single parent. The benefit varies depending on whether your children are in exclusive or shared care. We tell you what you need to know.

What applies to you ?

How is the care of your children organized?
Do you have a disabled dependent (other than a child)?
Are you disabled?
Are you a veteran?

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

      As single parent, you are entitled to a markup of your number of shares.

      This increase depends on your situation (children indebted, disabled person collected under your roof).

      You can benefit from an additional benefit if you are disabled or a veteran.

      For tax services, you are a single parent if you are to 1er January 2025 in any of the following situations:

      • You live alone with your dependent children
      • You live alone and you have taken in an invalid person under your roof.

      You must also be in one of the following situations:

      • Single
      • Divorced
      • Separate.

      The tax authorities consider that you live alone if you do not live in a cohabitation.

      So you can live with a descendant or a ascending.

      Please note

      If your spouse or partner of Civil partnerships has died, your situation is different.

      Your dependent children (or attached on your return) entitle you to an increase in your number of shares, depending on your situation.

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      You have children in exclusive care

      If you have one (or more) exclusively dependent children (minor or single adult), you benefit from increase in shares for each of your children.

      As a single parent, you get an extra half share for your 1er child.

      You can therefore benefit from the following total number of shares:

      Tableau - Number of shares of family quotient in the presence of children in sole custody

      Number of children

      Number of shares (including parent)

      1

      2

      2

      2.5

      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.

      Example :

      You live alone and you have 3 dependent children only.

      You are entitled to 1 share for yourself.

      Your children give you the following rights:

      • 1er child: 1 share (half of which as a single parent)
      • 2e child: half a share
      • 3e child: 1 part.

      A total of 3.5 shares.

      The tax advantage is limited to €4,262 for the full share granted for your 1er dependent child.

      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.

      You have children in alternate residence

      You are entitled to a increase in shares for each of your dependent children (minor or single adult).

      As a single parent, you get an extra surcharge:

      • A quarter share extra for 1 child
      • Half a share extra for at least 2 children.

      Please note

      If you have both children in sole care and children in alternating residence, you are entitled to an additional half-share as a single parent.

      You can therefore benefit from the following total number of shares:

      Tableau - Number of shares of family quotient in the presence of children in shared custody

      Number of children

      Number of shares (including parent)

      1

      1.5

      2

      2

      Per additional child

      0.5

      FYI  

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

      Example :

      You live alone and you have 3 children in alternating residence.

      You are entitled to 1 share for yourself.

      Your children give you the following rights:

      • 1er child: half a share (one quarter of which as a single parent)
      • 2e child: half a share (one quarter of which as a single parent)
      • 3e child: half a share.

      A total of 2.5 shares.

      The tax advantage is limited to €2,131.00 for the half-share granted for each of the first 2 dependent children.

      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.

      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 person collected under your roof.

      The disabled dependent must meet the following conditions:

      Since you live alone, you benefit from additional half-share.

      So you benefit from a total of 2.5 shares.

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

      • Inclusion mobility card marked "invalidity"
      • Pension (military or accident at work) for a disability of at least 40%.

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

      • Over 74 years old as of December 31, 2025
      • Combatant card or military disability or war victim pension.

      In order to benefit from the benefit granted to a single parent, box T from your tax return must be checked.

      Make sure the box is checked, or check the box if it is not checked.

      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.

        Free service + price call

      • To contact the local service managing your file

        Tax department (treasury, tax department...))

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