Income Tax - Family Quotient of a Widow

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

Have you lost your husband or wife or Civil partnership partner and are wondering about your tax situation? For the year of death, you keep the same number of shares. For the following years, your situation depends on your family situation. We tell you what you need to know, whether you have one or more dependants, or you have no dependants.

Dependants

The situation depends on the year of your spouse's death:

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Your spouse died in 2025

If your spouse (married or entered into a civil partnership) died in 2025, you keep the same number of shares for all your income for the year.

If your deceased spouse had an additional half-share, for example due to a disability, you can still benefit from it.

You must complete 2 tax returns:

  • One for your common income of 1er January to the date of death
  • The other for your personal income from the date of death to December 31.

The 2 declarations are to be made within the usual deadlines.

Your spouse died before January 1, 2025

You benefit from the same number of shares family quotient a married or entered into a civil partnership couple.

This is the case whether or not your dependent children are from your union with your deceased spouse.

You are entitled to a increase in shares for your dependent children.

The dependent child is entitled to this increase if he or she is in one of the following situations:

Tableau - Number of shares of family quotient for a widow with dependent children

Dependent children

Number of shares

1

2.5

2

3

Per additional child

1

You are also entitled to a half-share increase for each dependent who has the mobility inclusion card marked invalidity, whether it is your child or any other person, under certain conditions.

A complementary tax reduction of €2,011 is added to the first two additional half-shares (€3,614).

Your tax advantage is therefore limited to €5,625.

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 can also benefit from an increase in the number of shares in certain situations:

You have raised a child alone for at least 5 years

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

A further reduction of €1,801 shall be applied to the ceiling of €1,807 for an extra half part.

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

You're a veteran

You benefit from a half-part additional if you answer to the 2 conditions following:

  • You are over 74 years old as of December 31, 2025
  • You have the veteran's card or you receive a military disability or war victim pension.

A further reduction of €1,801 shall be applied to the ceiling of €1,807 for an extra half part.

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

You are a widow or widower of a veteran

You benefit from a additional half-share if you are over 74 years of age as of december 31, 2025 and respond to one of the 2 conditions following:

  • Your spouse received the additional half-share for a veteran during his lifetime
  • Your spouse had the veteran's card at the time of his or her death.

FYI  

The tax reduction that this half-share allows you is limited to €1,807.

Without dependants

The situation depends on the year of your spouse's death:

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Your spouse died in 2025

If your spouse (married or entered into a civil partnership) died in 2025, you keep the same number of shares for all your income for the year.

If your deceased spouse had an additional half-share, for example due to a disability, you can still benefit from it.

You must complete 2 tax returns:

  • One for your common income of 1er January to the date of death
  • The other for your personal income from the date of death to December 31.

The 2 declarations are to be made within the usual time limits.

Your spouse died before January 1, 2025

You are in the same situation as a single person.

You are entitled to 1 share from family quotient.

You can also benefit from a increase in the number of shares in certain situations:

You have raised a child alone for at least 5 years

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

A further reduction of €1,801 shall be applied to the ceiling of €1,807 for an extra half part.

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

You're a veteran

You benefit from a additional half-share if you respond to 2 conditions following:

  • You are over 74 years old as of December 31, 2025
  • You have the veteran's card or you receive a military disability or war victim pension.

A further reduction of €1,801 shall be applied to the ceiling of €1,807 for an extra half part.

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

You are a widow or widower of a veteran

You benefit from a additional half-share if you are over 74 years of age as of december 31, 2025 and respond to one of the 2 conditions following:

  • Your spouse received the additional half-share for a veteran during his lifetime
  • Your spouse had the veteran's card at the time of his or her death.

FYI  

The tax reduction that this half-share allows you is limited to €1,807.

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