Income tax - What family quotient in the event of divorce or separation?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
If you have divorced or broken your Civil partnerships: titleContent in 2025, your family quotient is the one corresponding to your situation as at 31 december 2025.
If you have no dependants, you are entitled to 1 share.
If you have one or more dependants (for example, a child), you are entitled to an increase in your number of family quotient shares.
FYI
Because of your change in marital status (and therefore family quotient) , you can change your rate from your online space.
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Number of shares of family quotient by family status (art. 194), date to be used for assessment of family status and dependency (art. 196 bis)
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