Gradual end of the marital quotient: what changes for 637,000 couples

Analysis of the tax reform and its consequences in the event of separation

The bill submitted on 14 January 2026 by the Minister of Finance endorses the gradual removal of the marital quotient, a tax mechanism over forty years old that currently benefits about 637,000 couples in Belgium. This reform, presented as a measure of tax neutrality between forms of cohabitation, will directly impact the budgets of households with unbalanced incomes, particularly those going through or considering a separation.

What exactly is the marital quotient?

Established to support single-income households, the marital quotient is a tax advantage that allows, in a married or legally cohabiting couple, to fictitiously allocate a portion of the professional income of the higher-earning spouse to the one who earns little or nothing.

In practical terms: up to 30 % of the professional income of the highest-earning spouse is transferred tax-wise to the other, with a ceiling of €13,460 (tax year 2026). The goal: to benefit the couple from lower tax brackets.

This mechanism has never been open to de facto cohabitants, which today creates an inequality of treatment between different forms of cohabitation.

What the bill provides

The text proposes a progressive removal, with a differentiated schedule according to the situation of the couple, in order to avoid a sudden impact on family budgets.

Active couples (before the legal retirement age)

·        The ceiling of the spousal quotient will be divided by two over four years.

·        Schedule: tax years 2027 to 2030.

·        From the tax year 2027, the amounts will no longer be indexed.

Retired couples (both spouses at the legal age)

·        Long transitional scheme: the rate of 30 % is maintained, but the ceiling decreases progressively.

·        Total phasing out of the system from the tax year 2046.

Note : the bill is not yet definitively adopted as of the date of this article. The final parameters may be adjusted during the parliamentary process.

Who will lose out, for whom will it make no difference?

Why this reform?

Three arguments are put forward by the legislator:

·        Tax neutrality between married couples, legal cohabitants and common-law partners.

·        Moving away from a historical fiscal model designed for single-income households, which no longer reflects the reality of the majority of couples.

·        Removing a supposed barrier to the professional activity of the second partner, often a woman.

The downside, fully acknowledged: for households that fully benefited from it, it's a gradual tax increase but very real.

And in case of separation?

The marital quotient is closely linked to the marital status for tax purposes. As soon as a separation is recognised for tax purposes, the benefit disappears.

Key rule: the marital quotient ceases to apply from the year following the year of de facto separation. Each ex-spouse becomes a separate taxpayer, with their own declaration and their own tax bracket.

For couples who still fully benefit from the quotient today, separation can therefore lead to a double tax shock :

·        The immediate loss of advantage related to separation.

·        The programmed reduction of this advantage, even for those who remain in a couple.

Anticipating these consequences is part of a well-prepared separation, just like the calculation of the maintenance contribution, the establishment of a temporary modus operandi and the establishment of a global budget for the two reconstituted households.

This document is not legal advice. For any questions regarding your personal situation, please do not hesitate to contact us.

Our multidisciplinary team is at your disposal to assist you.

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