Tax bands and the family 'parts'
Understanding how the system works
A key part of how your tax is worked out in France is a system called the quotient familial (family quotient).
This uses a number called the ‘parts’ and the larger your family – you, your spouse/ pacsed partner and dependants – the more ‘parts’ you are allocated and the greater the tax-reducing effect.
The aim is to make tax ‘fair’ since a given family income in reality would allow a single person to enjoy a more comfortable lifestyle than it would a family of six.
The system assists those with dependants and applies to residents and non-residents.
You do not have to do the maths for this – the tax office does it for you.
How does it work?
France uses bands to work out what tax you owe, with the first part of your income being tax-free, the next part taxable at 11% and so on.
However, it is only for single people that the bands are applied in a simple way. For everyone else there is a benefit from the quotient familial (family quotient).
The system works like this:
Tax offices take a household’s net taxable income (revenu net imposable; see chapter 5, in the section 'How you are assessed by France') then divide it by the parts.
The tax bands are applied to this new figure resulting in an amount of tax.
This amount is then multiplied again by the number of parts.
The effect is that big families have the lower tax percentage bands applied to a larger proportion of their income than smaller families or single people.
As stated, the tax office works out your parts – you do not need to.
The principles are:
A single person has one part – so the family quotient has no effect (income, divided by one, stays the same).
A couple (married or pacsed making a joint declaration) have two parts.
Dependants add extra parts. These include your children (under 18, or in full-time education and financially dependent on you). Dependants (related or not) with a carte mobilité inclusion ‘invalidité’ (disabled person’s card) at 80% disability level or more, who live with you, can also be included. First and second children are worth a half part each and a third child is worth a whole part (and a part per child beyond the third). Dependent adults can be worth one full part each although this does not apply in all cases.
Dependent children with a disabled person’s card at 80% or more get an extra half part as does the main taxpayer and/or their legal partner if they have such a card.
Single-parent families, that is to say one parent looking after children, are entitled to an extra half a part, over and above their own and their children’s parts. This does not apply where the adult is living with a long-term partner.
A widow/er is treated like a single person (one part) if alone, or like a couple if they have children for whom they are financially responsible (eg. 2.5 parts with one child).
Where separated parents share custody of children, the children’s parts are shared between the parents, although this does depend on how much time the child spends with each.
People who live alone but have (or had) adult children who they previously raised alone for at least five years, retain an extra half part.
The family quotient has a cap on the maximum tax-reduction that can result from it, affecting high-income families that are assumed to need less protection than lower-income ones of the same size. This is set for 2025 income at €1,678 per half-part after the parts for you and, if applicable, your spouse or partner.
The tax office works out your tax using your parts and compares it to your tax if declaring without dependants from which it then subtracts the relevant figure (ie. €1,678 per dependant’s half part).
If the latter results in higher tax, it is used.
The cap applies to non-residents as well as residents.
In the case of single parents, the one extra part for their first dependent child is subject to a higher cap of €4,224.
Specific caps also apply to widow/ers raising children and to households including disabled people.
Examples of the parts system
1 part:
Single, widowed or divorced
1.5 parts:
Single/divorced with dependent child
2 parts:
Married, pacs couple
Single, widowed or divorced with a disabled adult dependant
2.5 parts:
Married, pacs couple, one of whom is disabled
Married, pacs couple (or widow/er) with one child
Single parent with two children
3 parts:
Married, pacs couple with an adult dependant
Married, pacs couple, both of whom are disabled
Married, pacs etc couple (or widow/er) with two children
3.5 parts:
Single parent with two children and one disabled adult dependant
Married, pacs couple, one of whom is disabled, with two children
Single parent who is disabled, with an adult dependant and one child
4 parts:
Married, pacs couple with three children
4.5 parts:
Single parent with four children