Income Tax – Dependent Minor Child – Married or PACSed Parents

Verified on January 1, 2025 – Directorate of Legal and Administrative Information (Prime Minister)

Your Situation

• You are married or in a PACS (Civil Partnership).
• You have children together.

Tax Dependence of Minor Children

A minor child, or an adult child attached to the parents’ household, is taken into account for the calculation of income tax. Their eligibility for consideration depends on their situation:

Children in Common

• A child under the age of 18 is considered a tax-dependent of the parents.
• For the 2025 income declaration of 2024, any child born in 2006 or later will be considered as dependent.
• The child may also be an adopted child in your household, provided they are under your effective and exclusive responsibility, both materially, intellectually, and morally.

Impact on Family Tax Quota

Each child dependent on you allows for an increase in the number of parts of the family quotient. The family quotient divides taxable income by a certain number of parts, which depends on your personal situation (single, married, etc.) and those you support.

Family Quotient Parts for Minor Children

This breakdown ensures a more favorable tax rate by lowering taxable income based on the number of dependents you have.