TLDR: The general limit is €1,791 per half-share or half of this amount per quarter-share, in the situations provided for by Article 197 of the CGI. Specific limits of €1,993, €1,069, €4,224 and €1,785 may apply depending on your situation. Certain additional amounts applicable to 2025 income must not be confused with the general limit.
The general limit
The tax benefit resulting from the family quotient cannot exceed €1,791 per additional half-share. When it concerns a quarter-share, the limit corresponds to half of this amount, i.e. €895.50.
This limit concerns the half-share or quarter-share added to one share for single, divorced or widowed taxpayers, or taxpayers subject to separate taxation. For married taxpayers subject to joint taxation, it concerns the additional share added to two shares.
The cap applies to the half-shares or quarter-shares subject to the cap. The spousal quotient is not capped in the situation described by the administrative doctrine.
Limits related to certain family situations
Depending on the situation provided for by Article 197 of the CGI, the following limits may apply:
- €1,993 for the additional share granted to widowed taxpayers with dependent children, when their tax reduction is limited by the general cap;
- €1,069 for taxpayers benefiting from certain provisions set out in a, b and e of paragraph 1 of Article 195 of the CGI;
- €4,224 for the share granted for the first dependent child to single, divorced or separately taxed taxpayers who meet the conditions set out in II of Article 194 of the CGI;
- €2,112, i.e. half of €4,224, for the half-share granted for each of the first two children when their support is deemed to be shared equally between the parents;
- €1,785 per half-share for the situations provided for in a, b, c, d, d bis, e and f of paragraph 1 of Article 195, as well as paragraphs 2 to 6 of that article. When the increase corresponds to a quarter-share, the limit is €892.50.
For the €1,993 and €1,785 limits, the reduction cannot exceed the increase in tax resulting from the application of the cap.
Additional amounts to distinguish
The additional tax reduction corresponds to the difference between the tax calculated before the cap on the effects of the family quotient and the tax resulting from the application of this cap.
For the taxation of 2025 income, the BOFiP indicates a maximum amount of €1,801 for one category of additional reduction. It also mentions a limit of €2,011 for an additional reduction relating to an additional share added to one share.
These amounts cannot automatically be treated as equivalent to the general limit of €1,791. The available extracts do not make it possible to determine whether the amount of €1,801 covers exactly the same situation as the limit provided for by Article 197, nor to specify all the conditions relating to the €2,011 amount.
How the cap is calculated
The administration automatically calculates the cap when assessing income tax, based on the information provided in your tax return.
If you are not affected by the cap, no additional tax reduction applies. When the cap applies, the additional reduction is determined based on the difference between the calculation before the cap and the amount of tax after the cap.
Key points
The applicable amount depends on the nature of the additional share or half-share and on your family situation. The general limit is €1,791 per half-share and €895.50 per quarter-share, but the specific limits may be €1,993, €1,069, €4,224 or €1,785, depending on the provision concerned. The amounts of €1,801 and €2,011 concern additional reductions mentioned for the taxation of 2025 income and must not be generalized.