How to calculate your family quotient for taxes?

Having children or living as a couple is counting for taxes. The tax administration takes into account what is called the Family quotient (QF) To find out how much a cleaning person really wins. This indicator is then used to calculate the amount of income tax in a home. For many, it is a precious indicator, because it allows to pay less taxes when you have children or dependents. The more a family, the more tax “shares”, and therefore, the more its tax drops. This system helps to better take into account the expenses of the home and to lighten its tax office.

The family quotient is calculated according to two parameters: Taxable income of year N-1 and the number of tax shares in your home. For the tax authorities, a fiscal part, it is “A representative unit of people making up a home”, Indicates the Economie.gouv.fr site.

• An adult living alone = 1 share
• A couple without a dependent child = 2 parts
• 1ᵉʳ load child: add 0.5 share
• 2ᵉ dependent child: 0.5 additional share
• 3ᵉ dependent child: Add 1 share
• From the 4ᵉ child: add 0.5 share per child
• Child with disabilities: add 0.5 share

Concretely, depending on your family situation, you are entitled to additional shares that will reduce your taxes. An increase in shares is granted if you have dependent children (minor or major major). For example, if you are a married or PACS couple and subject to common taxation, you are entitled to 2 shares of the family quotient. A married couple with a dependent child has 2.5 parts, a couple married to two dependent children has 3 shares. Once you have your number of tax shares, you just have to do this calculation: Taxable net income / Number of tax shares.

Is your baby born in 2024?

Remember to note your child’s civil status in your declaration since Any birth during the year gives you the right to half a share or an additional part Depending on your family situation, whatever its date of birth (even on December 31, 2024). If your baby was born in early 2024, you can report his birth online in the “Manage my withdrawal” section, so that you can update your next income declaration.

What is the family quotient ceiling?

THE family quotient increases are cappedthat is to say that there is a limit to the tax economies that can be made thanks to QF. Even if you have a lot of shares (because you have several children, for example), the tax reduction that this allows cannot exceed a certain amount. The ceiling is updated each year taking into account the tax scale. In 2025, the maximum advantage granted was limited to 1,791 euros for each additional half share.

Where is the family quotient on the tax notice?

In general, if your situation is up to date, your family quotient is indicated on your tax notice within the framework of the bottom, which is the “reference tax income” and below the line “number of shares”. Furthermore, if you are CAF beneficiary, you can easily find this information in the space “my account”, section “my certificates”.