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From 1 Jan 2026

Donations of money between individuals: reporting rules are changing

Publié le 17 décembre 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

When a person makes a gift to you of significant value (money, shares or valuables), you must report it to the tax authorities. From 1er January 2026, this declaration must be made online, except in certain special cases.

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Donations of money and valuables (jewelry, works of art or collectors' items, etc.) between individuals must be declared to the Directorate-General for Public Finance. This declaration must be made by the person receiving the donation. If it is a protected minor or adult, this can be done by his legal representative.

Reminder

A gift is not considered a gift. The donation declaration does not apply to small gifts made between relatives (pocket money, Christmas ephemera, gifts on special occasions such as birthdays, weddings or graduation, etc.)

Only gifts of an “unusual” amount (generally greater than 2% of the donor's wealth or 2.5% of the donor's net annual income) or valuable assets must be reported. No legal threshold is set. In case of doubt, it is recommended to consult a tax lawyer.

From 1er January 2026, donation declarations must be made online, on the website impots.gouv.frregardless of the date of the donation (including donations made before 2026).

Until this date, you can also choose to perform a paper declaration with your public finance center.

Please note

The online donation reporting service has been available since 2021.

The Directorate-General for Public Finance points out that the obligation to report online is part of an eco-responsible and simplification approach. She said that online reporting allows you to:

  • have permanent access to the history of your donation declarations;
  • benefit from the immediate processing of your declaration, and receive a secure receipt at the end of the declaration;
  • to immediately discover, thanks to an automatic calculation, the donation fees that you may have to pay, then to make a secure online payment.

How to declare online a donation you have received?

To declare a donation you have received online, you must:

  • log in to your secure area on impots.gouv.fr (if you don't have a secure personal space yet, you can create your own space directly online at impots.gouv.fr from your tax number or from FranceConnect);
  • click on the “Declare” section, then on the “Declare a donation or an assignment of social rights” section;
  • follow the instructions given to you.

Once your return is made, you can proceed directly to the payment of the donation fee, if a tax is due, either by credit card or by a single levy.

Please note

You can find on our fact sheet “Gift tax - Taxable property and main exemptions” information on tax rights in the event of a donation.

What are the exemptions from the online reporting requirement?

Certain categories of donations are not covered by the online reporting requirement. This is particularly the case:

You can find the list of all exemptions on the website of the directorate-general for public finance.

In these different cases, you must deposit a paper donation declaration with your public finance center.

Please note

Persons whose principal residence is not equipped with internet access or who indicate to the tax authorities that they are unable to file their donation declaration electronically may continue to use the paper form.

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