Income Tax - Union Dues (Tax Credit)

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

The payment of union dues allows you to benefit from a tax credit. The amount depends on the amount paid. We tell you what you need to know.

Persons concerned

You must be in one of the following situations:

  • Retired
  • Military.

Please note

If you are unemployed and receive an allowance, you can benefit from the tax credit.

Trade union organizations concerned

Contributions must be made to one of the following organizations:

  • Trade union organization representing employees or public servants
  • National Professional Association of military representative.

You can deduct 66% annual contributions.

The amount of contributions is limited to 1% your gross taxable income.

This gross income is calculated from wages, pensions or free annuities of the member, after deduction of social contributions.

Example :

If your 2025 gross taxable salary is €20,000, your union dues are deducted up to a maximum of €200 (€20,000 x 1%).

You can benefit from a maximum tax credit of €132 (€200 x 66%).

If the tax credit exceeds the tax due, the balance is returned to you.

Indicate the amount of your donations on your tax return in the Tax cuts and tax credits.

Keep the supporting documents of your payments (receipt from the union) in case of request from the administration.

A deposit from 60% is paid to you in January, based on the amount of the tax credit received in the previous year.

The balance is paid to you in the summer, based on your actual spending.

If you receive an overpayment in January, you will have to repay the overpayment in September.

Example :

For your 2025 expenses, a deposit of 60% the tax credit is paid to you in January 2026, based on the amount of the tax credit received in 2025 (for your 2024 expenses).

The balance is paid to you in the summer of 2026, based on your actual spending in 2025.

Who can help me?

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  • For general information

    By phone:

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    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

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  • To contact the local service managing your file

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