Government to stop indexation of marriage quotient tax benefit
The federal government plans to permanently stop indexing the marriage quotient tax benefit from the 2026 income year, according to the draft reform bill seen by L’Echo and confirmed by the office of Finance minister Jan Jambon. It was already known that the tax benefit for non-working partners would be gradually halved by 2029.
The marriage quotient means part of the income of one partner can be allocated for tax purposes to the other partner with no or low income. As a result, the total amount of tax that the couple – married or legally cohabiting – has to pay is considerably lower than if the authorities considered them both to be single.
"This decision represents a significant step backwards in terms of support for families in which one of the members has little or no income"
In 2025, the maximum amount of the quotient was 13,460 euros. The intention of the change is to encourage both partners to work.
According to La Ligue des Familles, many families will feel the impact. The organisation estimates that 277,000 working households use the system. “This decision represents a significant step backwards in terms of support for families in which one of the members has little or no income,” says Jennifer Sevrin, a researcher at the organisation.
“In a context of generalised increases in the cost of living, it amounts to a gradual but certain decrease in the purchasing power of the households concerned. Families will thus see the real value of this tax benefit eroded year after year, without any reduction in their needs or expenses.”
© BELGA PHOTO HATIM KAGHAT
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