France Marriage, PACS & Divorce Tax Guide

the French tax treatment of marriage, PACS (the "Pacte Civil de Solidarité"), and divorce. The guide covers: the joint tax filing (the "déclaration commune") — the married couples and the PACS partners must file a joint income tax return (the "déclaration d'impôt sur le revenu commune"); the joint return is mandatory (the "obligation de déclaration commune") for the year following the marriage or the PACS; the joint return treats the couple as a single tax household (the "foyer fiscal") with 2 shares (the "parts de quotient familial") — the couple receives 2 shares for the progressive tax rate calculation (instead of 1 share for the single person); the tax benefit of the joint taxation (the "effet du quotient familial") — the 2 shares reduce the progressive tax rate if the two partners have unequal incomes (the "effet de lissage" — the smoothing effect); the tax saving is limited by the "plafonnement du quotient familial" (the cap on the tax advantage of the quotient familial — the tax reduction from the shares is capped at €3,759 per half-share as of 2026); the income splitting (the "système du quotient familial") — the couple's total income is divided by the number of shares (2 shares for the couple + 0.5 shares per dependent child), the progressive tax is applied to the income per share, and the total tax is multiplied by the number of shares; the quotient familial system ensures that the couple with children pays less tax than the single person with the same income; the tax consequences of the marriage and the PACS — the marriage or the PACS during the year: the couple must file a joint return for the full year (the "année entière") if the marriage or the PACS is concluded before 31 December; the couple can opt for the separate returns (the "déclarations séparées") for the year of the marriage or the PACS (the "option pour l'imposition séparée" — the couple can choose to be taxed separately for the year of the marriage); the option is available only for the first year; the tax consequences of the divorce and the separation — the divorce or the dissolution of the PACS during the year: the former partners must file separate returns (the "déclarations séparées") for the full year (the "année entière"); each former partner declares their own income for the full year; the joint return can be filed for the period before the divorce (the "option pour la déclaration commune") if the divorce is granted after 1 January — the couple can choose to file the joint return for the year of the divorce (the "option pour l'imposition commune"); the alimony payments (the "pension alimentaire") — the alimony paid to the former spouse (the "pension alimentaire versée au conjoint") is deductible from the taxable income of the payer (the "déduction de la pension alimentaire") and is taxable in the hands of the recipient (the "imposition de la pension alimentaire"); the alimony is deductible up to the limit set by the tax authorities (the "plafond de déduction" — the actual amount paid, subject to the court order); the alimony for the children (the "pension alimentaire pour les enfants") is also deductible (the child must be in the custody of the recipient); the lump-sum divorce payment (the "prestation compensatoire") — the lump-sum payment to the former spouse (the "prestation compensatoire") is deductible by the payer up to €30,500 per year (the "limite de déduction" — the payment can be spread over 5 years); the recipient is not taxed on the prestation compensatoire (the "exonération de la prestation compensatoire" for the recipient). All amounts in Euros (EUR). For related reading, see our Personal Tax Guide → and Inheritance & Gift Tax Guide →.

Joint Filing Rules

Marriage: The married couple must file the joint return (the "déclaration commune") from the year following the marriage. For the year of the marriage, the couple can choose: (a) the joint return (the "déclaration commune" — the couple is taxed on the total income of the full year), OR (b) the separate returns (the "déclarations séparées" — each partner declares their own income for the full year). The choice is irrevocable for the year of the marriage.
PACS: The PACS partners are treated as the married couples for the tax purposes. The joint return is mandatory from the year following the registration of the PACS (the "enregistrement du PACS"). For the year of the PACS, the partners can opt for the separate returns or the joint return.
Divorce: The former partners must file the separate returns from the year of the divorce. Each former partner declares their own income for the full year (the "année entière"). The couple can opt for the joint return for the year of the divorce (the "option pour l'imposition commune" — the joint return is filed for the full year, and the tax is shared between the former partners).

For the tax effect of the dependent children (the "enfants à charge") and the quotient familial, see our Personal Tax Guide →.

Alimony & Divorce Payments

Alimony: The alimony paid to the former spouse (the "pension alimentaire") is deductible by the payer and taxable for the recipient. The alimony must be: (a) set by the court order (the "décision de justice") or the separation agreement (the "convention de divorce"), (b) paid regularly (the "versements réguliers"), (c) necessary for the support of the former spouse. The alimony for the children is treated the same way (deductible by the payer, taxable for the recipient).
Prestation compensatoire: The lump-sum divorce payment (the "prestation compensatoire") is deductible by the payer up to €30,500 per year (spread over 5 years maximum). The recipient is not taxed on the prestation compensatoire. The payment can be made in cash (the "versement en numéraire") or in kind (the "attribution de biens").

For the gift tax on the prestation compensatoire and the inheritance tax on the death of the former spouse, see our Inheritance & Gift Tax Guide →.