Donations to associations and tax cuts: new rules in 2026

Donations to associations and organizations of general interest may be eligible for a reduction in income tax; this is the so-called "Coluche" scheme.

The level of the tax reduction varies, depending in particular on the association chosen.

As a general rule, a gift to a charity or a charitable organization is eligible for a tax reduction of 66% of the amount donated*.

The tax reduction amounts to 75% of the amount of the donation when it is made:

• in favor of an organization to help people in difficulty (meals, care, housing);
• or for an organization to assist victims of domestic violence.

A maximum amount of donations made during the year is set for the application of this 75% reduction. This amount was previously €1,000 in donations accumulated in the year. The 2026 Finance Act increased this limit to €2,000 for donations made since October 14, 2025. This means that:

• for donations made before october 14, 2025, the tax reduction is 75% of the donated amount, up to a maximum of €1,000 in donations during the year ;
• for donations made since october 14, 2025, the tax reduction is 75% of the amount donated, up to a limit of €2,000 in donations during the year.

Whether your donations were made before or after October 14, when the cumulative amount exceeds the current limit, the following rule applies:

• for the portion of your donations corresponding to the limit (€1,000 or €2,000, depending on the date of the donations), the tax reduction is 75%;
• and for the portion of your donations above the ceiling, a tax reduction of 66 % of the amount concerned shall be applied*.

On the 2025 2026 income tax return form, a specific box will allow you to indicate the donations you made between October 14 and December 31, 2025 an organization that helps people in difficulty or accompanies victims of domestic violence. The identifier of this box on the declaration form is not yet known.

The 2026 tax return campaign for 2025 will begin in April 2026.

Regulations are evolving for donations related to heritage conservation

Donations made until December 31, 2025 for the safeguarding of the religious heritage of the communes of France are eligible for a 75% tax reduction of the given amount, up to a maximum of €1,000 in donations during the year.

If the cumulative amount of your donations related to this topic is greater than the limit:

• the tax reduction of 75% applies for the part of your donations corresponding to the ceiling of €1,000;
• and a 66% tax reduction is applied on the portion of your donations above the €1,000 limit*.

To benefit from this tax system, your donations must have been made to:

• the Heritage Foundation;
• or a foundation recognized as being in the public interest, which fulfills a mission of general interest to safeguard the heritage for the conservation and restoration of the religious real estate heritage (the tax reduction of 75% applies in the present case only for donations made from 15 February to 31 December 2025; for donations made outside this period, the tax reduction is 66% of the donated amount).

In addition, the religious building(s) concerned must be located:

• in a commune of less than 10,000 inhabitants, in metropolitan France;
• or in a municipality of less than 20,000 inhabitants, in the French Overseas Territories.

For donations made from 1^er January 2026 in favor of safeguarding the religious heritage of the communes of France, the tax reduction is reduced to 66% of the amount paid*.

*The cumulative amount of donations you receive a 66% tax reduction cannot exceed 20% of your taxable income.