Income Tax - Dependent Minor Child - Married or Past Parents

Verified 01 janvier 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Your situation

  • You're married or past
  • You have a child who has his own income
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Your minor children are taxed at your expense for income tax.

Their consideration depends on their situation:

Child for tax purposes

If the minor child has his own income, you must add to your income.

Your child is then still considered for tax purposes at your expense.

Each dependent child entitles you to an increase in the number of shares of family quotient.

Your children entitle you to the following number of shares:

Tableau - Number of shares of family quotient per child

Child

Number of additional shares

1er child

½ share

2e child

½ additional share

From 3e child

1 additional share per child

Child taxed separately

If your minor child has personal income, you can apply for a separate taxation.

Your child must have personal income from their own work or personal property.

Separate taxation covers the whole year.

The separate tax application must be attached to your tax return.

When you apply for separate taxation, the child ceases to be a dependent for tax purposes.

Your child must self-report income.

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...)

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