The décote for widows in France applies with a ceiling of €897 for the 2025 income tax assessment, provided the taxpayer benefits from the maintenance of the quotient conjugal (year of death or subsequent years with dependent children). The calculation follows the formula: Décote = €897 – (45.25% × gross tax). Widows with dependent children or disabled individuals may also benefit from an additional tax reduction of up to €2,011 for 2025, provided they explicitly declare their situation in the déclaration d’ensemble des revenus (annual tax return).
Calculating the décote in the year of death
In the year the death occurs, the décote is calculated by distinguishing two periods:
- Period before death: the ceiling for couples (€1,483) applies.
- Period after death: the ceiling for widows (€897) applies.
How to declare widow status
To access the décote and the additional reduction, the widow must tick the relevant boxes in the déclaration d’ensemble des revenus. This step is necessary to certify the presence of dependent children or disabled individuals, which are essential conditions for benefiting from these tax reliefs.
Additional tax reduction
Widows with dependent children or disabled individuals holding the carte mobilité inclusion may benefit from an additional tax reduction of up to €2,011 for 2025. This relief applies to the part supplémentaire of the quotient familial and requires filling in the appropriate boxes in the tax return.
Limitations and conditions
The décote does not apply to tax calculated at a proportional rate. Additionally, the additional tax reduction for widows with children/disabled individuals cannot be combined in the year of death, as the surviving spouse is considered "married" for the post-death period.
Declaration procedure
To benefit from the décote and the additional reduction, the widow must tick the relevant boxes in the déclaration d’ensemble des revenus to declare their status as a widow with dependents. The tax reduction is applied automatically once the updated family situation is declared.