Income Tax - Dependent Minor Child - Concubine 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 are in cohabitation
  • You have children in shared care with the other parent
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In the case of a common-law relationship, the child may be taxed charged by one of his 2 parents.

You must declare your dependent child on your tax return.

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

Taking your minor children into account depends on their situation:

For the 2026 income tax return for 2025, if your child was born in 2007 or later, he or she is considered a dependent.

Each child in shared care is entitled to an increase in the number of shares of family quotient.

Each parent is entitled to the following number of shares:

Tableau - Number of family quotient shares per child in shared care

Shared Dependent Child

Number of shares

1er child

¼ share

2e child

¼ share

From 3e child

½ share per child

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