Shared custody and the CAF: splitting family allowances and tax shares
With shared residence the CAF can split family allowances; the tax office always splits the shares.
Checked by Radif Partners · Editorial policy
With shared residence (résidence alternée), both parents bear the cost of the child, and French social and tax rules reflect that. At the CAF, the family benefits office, parents can choose a single claimant or share the family allowances: each parent then receives half, calculated on their own resources, and every other benefit stays with one designated parent. For two children, family allowances are €152.25 a month when household resources do not exceed €79,980 a year, the amount from 1 April 2026. For tax, each child in shared residence gives each parent a quarter share for the first two and a half share from the third, plus the single-parent increase for a parent living alone. Two separated parents with two children in shared residence therefore have two shares each. Family allowances in France do not depend on nationality: they depend on living in France, with a valid residence permit for non-EU nationals. The calculator works out allowances and shares for both households.
Shared custody: each parent’s benefits and tax shares
Parent A’s family allowance, per month
€76.13
| Parent B’s family allowance | €76.13 |
| Tax shares of each parent (living alone) | 2 |
| If only parent A claimed | €152.25 |
Sharing chosen: each parent gets half, based on their own income. No allowance for an only child.
Family allowances in 2026
| Children | Lower band | Middle band | Upper band |
|---|---|---|---|
| 2 children | €152.25 (≤ €79,980) | €76.13 (≤ €106,604) | €38.07 (above) |
| 3 children | €347.32 (≤ €86,644) | €173.67 (≤ €113,268) | €86.83 (above) |
| 4 children | €542.39 (≤ €93,308) | €271.20 (≤ €119,932) | €135.60 (above) |
An increase is added for each child aged 14 or over, depending on date of birth, except for the eldest in a two-child family: €76.13, €38.07 or €19.03 depending on the band. These amounts come from the service-public.fr sheet on family allowances, checked on 1 June 2026.
Sharing or a single claimant: the effect on each household
With sharing, each parent receives half the amount calculated on their own resources: for two children, a parent with €38,000 of annual resources receives €76.13 a month. Without sharing, the single claimant gets it all, €152.25, and the other nothing. The choice is often discussed together with support: a parent who receives all allowances and all other benefits may accept lower support, or the other way round.
Benefits that are never shared
Apart from family allowances, each benefit is paid in full to the parent named as claimant: early childhood benefit, family supplement, housing benefits, disabled child allowance, family support allowance and back-to-school allowance. The choice of claimant therefore matters a lot when one parent qualifies for housing benefit or the back-to-school allowance, both linked to resources. Since 1 December 2025 the childcare supplement is the exception: each parent can receive it according to their own situation, as a separate benefit rather than a half.
Each parent’s tax shares
| Children in shared residence | Shares for each parent |
|---|---|
| 1 | 1.5 |
| 2 | 2 |
| 3 | 2.5 |
| 4 | 3 |
Splitting the shares is the default rule with shared residence; it can be set aside if one parent proves they bear the main cost of the child. The cap on the benefit is halved, to €904 per quarter share. The page on tax in the year of divorce works out each parent’s tax, and the page on support with shared residence the amount the table gives.
Parents declare their choice to the CAF together, using the shared residence declaration form, and can revise it if their situation changes. A disagreement does not prevent the family allowances from being shared: sharing then applies automatically, each parent receiving a part that depends on the make-up of their own household. The family support allowance (ASF), where it applies, follows the same rule as the other benefits: it can only be paid to the parent designated as claimant, never split.