Quotient Familial (French Family Quotient)
Definition
France's unique tax calculation method that divides household income by a number of "parts" based on family size. A single person counts as 1 part, a married couple as 2 parts, each of the first two children adds 0.5 parts, and additional children add 1 part each. The progressive tax rates are applied to the per-part income, then multiplied back by the number of parts. This system significantly benefits larger families.
Example
A French couple with two children (3 parts) earning €90,000 would divide this by 3 = €30,000 per part. Tax on €30,000 per part is approximately €2,922. Total tax: €2,922 × 3 = €8,766, versus approximately €19,622 without the quotient system.
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