Family quotient: calculation and ceiling

The family quotient makes it possible to adjust the amount of income tax due by a taxpayer according to the shares allocated to his tax household. He can for example benefit from tax advantages according to the number of children at his expense. The family quotient is recalculated once a year, at the time of the income declaration. How is it calculated? From what income? Answer.

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What is the family quotient?

Number of shares of a tax household for the calculation of the tax

The family quotient corresponds to Number of shares in a tax household for the calculation of income tax. He is fixed according to the family situation of the taxpayer and the number of people he is responsible for. Many administrations or communities require it to assign certain aid Or to calculate the prices of the school canteen or the crèche.

A calculation element that reduces the amount of taxable income

The objective of the family quotient is to divide the taxable income of the taxpayer according to the number of shares making up his tax household. This quotient makes it possible to take into account the family charges incumbent up on the taxpayer. Its number of shares is appreciated:

• on January 1 of the tax year,
• Or on December 31 if family charges increased during the tax year (example: a birth).

Who are the dependents in the tax household?

For the calculation of the family quotient, it is necessary to take into account people payable by taxpayer. Thus, we find in the composition of the tax household, for the calculation of the number of shares:

• minor children of the taxpayer;
• persons attached to the taxpayer’s tax household such as adult children under the age of 21 or under 25, continuing their studies;
• Persons holding the Mobility Card Inclusion mention “Disability” or the old valid disability card as soon as this person lives permanently under the taxpayer roof.

As soon as a person quoted above is attached to the tax household, the number of shares is increased.

Note : Since January 1, 2023 and according to article 195 of the general tax code modified by article 8 of the finance law for 2023, war widows and widows over the age of 74, whose spouse holds the combatant’s card, can benefit from a additional half share family quotient.

How is the family quotient calculated?

A calculation carried out by the tax administration

The family quotient is calculated each year by the tax administration according to the information transmitted by the taxpayer on his tax return. The family coefficient corresponds to the number of shares (dependent) composing the tax household:

• For single, divorced or widowed taxpayers, they are imposed on the basis of a family quotient.
• For married or PACS taxpayers, they are imposed on the basis of two parts of the family quotient.

Calculation formula

The calculation of the family quotient is as follows:

Taxable net income / Number of tax shares

The sum obtained is then subject to the progressive scale of income tax, then it is multiplied by the number of shares of the tax household. We then obtain the amount of income tax due.

Calculation of the family quotient by CAF

To determine the family quotient, CAF is based on Benefits of the beneficiaryafter deduction of social abatements. The result is divided by 12 to obtain a monthly average, to which are added family benefits paid per month. The whole is then divided by the number of shares. For example, a couple with three children will have a lower family quotient than a couple without children with the same income. The amount of social assistance will then be more important for the family with three children.

Where to find your family quotient?

The family quotient appears on the taxpayer’s tax notice and on its CAF certificate. The beneficiary only has to connect to his personal CAF account to recover it. People who are not or more beneficiaries can use the online service of the interministerial digital management. Just indicate the name of your town and connect via its FranceConnect identifiers. Identity data, parent and children are then automatically recovered from the family allowance fund.

Maple of the family quotient

Taxpayers who have dependent children benefit from an increase in family quotient shares.

Note : Children holders of the CMI (inclusion mobility card) with the invalidity mention make their parents benefit from an additional half share.

What is the cap of the family quotient in 2025?

Family quotient increases are likely to be the subject of a cap to limit the tax advantage provided by the family quotient system. The amount of tax reduction from which a taxpayer benefits due to the application of the family quotient cannot exceed (for the taxation of income 2024):

• 1,791 euros per additional half share;
• 895 euros for each additional quarter

Note that there are ceilings specific to certain situations such as isolated parents, widowed, invalid people or even veterans.

How does the family quotient intervene in the calculation of income tax?

Amount of net taxable income divided by the number of family quotient shares

To calculate the amount of taxpayers’ income tax, the tax administration Divides the amount of net taxable income declared by the number of tax shares. The family quotient is then obtained. The result obtained is then subject to the income tax scale and then multiplied by the number of shares making up the tax household to obtain the amount of income tax due by the taxpayer.

Example for a married couple with two children

A married couple with two dependent children (the number of family quotient shares is therefore 3) declares a net taxable income of 90,000 euros. The family quotient is equal to the taxable net income divided by the number of shares, or 90,000 / 3 = 30,000 euros.

This base then determines the tax on which the progressive scale applies for a part.

The tax administration then calculates income tax according to the progressive scale on an entire family quotient, or:

• 1ʳᵉ income slice up to 11,497 euros taxed at 0 %
• 2ᵉ income tranche from 11,498 to 29,315 euros: 29,315 euros – 11,497 euros = 17,818 euros
• This amount is imposed at 11 %, or 17,818 euros x 11 %. What gives 1,959.98 euros.
• 3rd income tranche from 29,316 euros to 30,000 euros: 30,000 – 29,315 = 685 euros
• This amount is taxed at 30%, or 685 euros x 30% = 205, 50 euros

For the calculation of the income tax due, it is necessary to multiply the contribution thus obtained2,165.48 euros (0 + 1 959.98 + 205, 50 euros), by the number of shares of the tax household (3), or 2,165.48 euros x 3 = 6,496.44 euros. The couple should therefore a tax of 6,496.44 euros.

Maximum amount of tax advantage

But the couple, due to the cap of the family quotient, is entitled to a maximum tax advantage of 3,582 euros (1,791 euros x 2), for her two children.

As a married or childless couple who have received a net taxable income of 90,000 euros will have to 13,330.96 euros, The advantage linked to children is to 6,834.52 euros (13,330.96 euros – 6,496.44 euros).

This amount exceeds the maximum tax advantage to which the couple is entitled for their two children to 3,252.52 euros (6,834.52 euros – 3,582 euros).

Summer gross tax amount

The couple with two children will therefore have a tax 9,748.96 euros (6,496.44 euros + 3,252.52 euros).

The marginal tax rate (TMI) of this couple with two children is 30%because his family quotient situates him in this slice. But all of his income is not imposed on 30%.