FR1.5.1ÌýÌýÌýÌý Income tax
The following table of coefficients or quotient familial (CGI, Art 194) applies to most common family situations and is intended to mitigate the progression of the income tax structure for certain taxpayers:
| Status | 2024 coefficient (number of shares) |
| Single, divorced or widowed persons without dependents | 1 |
| Single, divorced or widowed persons with one child over 18, invalids and war veterans | 1.5 |
| Married persons without children, single or divorced persons with one child | 2 |
| Married or widowed persons with one child, single or divorced persons with two children | 2.5 |
| Married or widowed persons with two children | 3 |
| Single or divorced persons with three children | 3 |
| Married or widowed persons with three children | 4 |
| Single |
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