Quotient familial (French household tax-quotient)
The French mechanism that divides taxable household income by a number of "parts" before applying tax brackets — gives married couples and families a substantial discount vs single filers.
The quotient familial is a uniquely French mechanism that softens income tax for couples and families. Total household income is divided by a number of "parts" before tax brackets apply: 1 part for a single adult, 2 for a married couple, +0.5 for each of the first two children, +1 for each subsequent child.
Example: a married couple with two children has 3 parts. €90,000 household income / 3 = €30,000 per part. The PAS tranches apply to €30,000 (mostly in the 11% tranche), and the resulting tax is multiplied by 3 again. This is materially less than what a single filer on €90,000 pays, because more of the income falls in lower tranches.
The benefit is capped (plafonnement du quotient familial) at around €1,791 per half-part above 2 for tax-year 2024. The France calculator on this site assumes single-filer (1 part) in v1; married + children pricing arrives in a future release.
Calculator pages that use this term
See also
- Tranche (French / Spanish income-tax band) — A discrete income range with a fixed marginal tax rate — the French / Spanish equivalent of a UK tax band.
- PAS (Prélèvement à la Source) — The French withholding-tax system — collects income tax monthly via payroll, like UK PAYE.
- Gross pay — The total annual salary before any tax, social-insurance, or pension deductions are taken out.