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Guide des droits et des démarches administratives
Impôt sur le revenu - Quotient familial d'une personne seule
Fiche pratique
Vous vivez seul, sans personne à charge ? Votre quotient familial est de 1 part. Vous pouvez parfois bénéficier d'une demi-part supplémentaire. Les règles diffèrent selon que vous êtes célibataire ou divorcé/séparé. Nous vous indiquons les informations à connaître.
Célibataire
Vous avez droit à 1 part de quotient familial.Cependant, dans certaines situations, vous pouvez bénéficier d'une majoration de part :
Vous bénéficiez d'une demi-part supplémentaire si vous remplissez les 3 conditions suivantes :
1/ Vous viviez seul au 1er janvier 2025 sans aucune personne à charge.
2/ Vous êtes dans l'une des situations suivantes :
Vous avez au moins un enfant majeur non rattaché à votre foyer fiscal (ou un enfant mineur faisant l'objet d'une imposition personnelle).
Vous avez adopté un enfant et il n'est pas décédé avant d'avoir atteint l'âge de 16 ans. En cas d'adoption après l'âge de 10 ans, vous devez l'avoir compté à charge comme enfant recueilli depuis l'âge de 10 ans.
Vous avez eu un enfant décédé après l'âge de 16 ans ou par suite de faits de guerre.
3/ Vous avez eu la charge exclusive ou principale de cet enfant pendant au moins 5 années au cours desquelles vous viviez seul.
L'avantage fiscal est limité à 1 079 € pour la demi-part supplémentaire accordée.
Vous bénéficiez d'une demi-part supplémentaire si vous êtes dans l'une des 2 situations suivantes :
Lorsque le plafond de 1 807 € est atteint pour la demi-part supplémentaire accordée, une réduction complémentaire de 1 801 € est appliquée.
L'avantage fiscal est donc limité à 3 608 €.
Vous bénéficiez d'une demi-part supplémentaire si vous remplissez les 2 conditions suivantes :
Lorsque le plafond de 1 807 € est atteint pour la demi-part supplémentaire accordée, une réduction complémentaire de 1 801 € est appliquée.
L'avantage fiscal est donc limité à 3 608 €.
Divorcé/séparé
Vous avez droit à 1 part de quotient familial.
À noter
Si vous vous êtes séparé en 2025, vous devez déposer une déclaration personnelle, avec vos revenus et vos charges pour l’année entière.Dans certaines situations, vous pouvez bénéficier d'une majoration de part :
Vous bénéficiez d'une demi-part supplémentaire si vous remplissez les 3 conditions suivantes :
1/ Vous viviez seul au 1er janvier 2025 sans aucune personne à charge.
2/ Vous êtes dans l'une des situations suivantes :
Vous avez au moins un enfant majeur non rattaché à votre foyer fiscal (ou un enfant mineur faisant l'objet d'une imposition personnelle).
Vous avez adopté un enfant et il n'est pas décédé avant d'avoir atteint l'âge de 16 ans. En cas d'adoption après l'âge de 10 ans, vous devez l'avoir compté à charge comme enfant recueilli depuis l'âge de 10 ans.
Vous avez eu un enfant décédé après l'âge de 16 ans ou par suite de faits de guerre.
3/ Vous avez eu la charge exclusive ou principale de cet enfant pendant au moins 5 années au cours desquelles vous viviez seul.
L'avantage fiscal est limité à 1 079 € pour la demi-part supplémentaire accordée.
Vous bénéficiez d'une demi-part supplémentaire si vous êtes dans l'une des 2 situations suivantes :
Lorsque le plafond de 1 807 € est atteint pour la demi-part supplémentaire accordée, une réduction complémentaire de 1 801 € est appliquée.
L'avantage fiscal est donc limité à 3 608 €.
Vous bénéficiez d'une demi-part supplémentaire si vous remplissez les 2 conditions suivantes :
Lorsque le plafond de 1 807 € est atteint pour la demi-part supplémentaire accordée, une réduction complémentaire de 1 801 € est appliquée.
L'avantage fiscal est donc limité à 3 608 €.
Services en ligne et formulaires
Modifié le 15/04/2026
- Service Public / Direction de l'information légale et administrative (Premier ministre)
