Income tax - Donations to associations and organizations of general interest

Verified 15 April 2026 - Public Service / (Prime Minister)

Have you made a donation to an association or organization of general interest? In this case, you benefit from a tax reduction. It depends on the amount paid and the association rewarded. We provide you with information about donations made in 2025 and 2026.

In 2025

Organizations or associations concerned

Your donation must be made to an organization that meets the following 3 conditions:

  • It is a non-profit organization
  • It has a social purpose and a selfless management
  • It does not work for the benefit of a small circle of people.

Non-exhaustive list:

  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
  • Works or organizations of general interest contributing to equality between women and men, the enhancement of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Associations or foundations recognized as being in the public interest
  • Association of general interest carrying out concrete actions in favor of press pluralism
  • Company foundations (for employees of the company or a group business)
  • Endowment Funds, University Foundations or Partnerships
  • Heritage Foundation or other approved foundations or associations, for the restoration of private historical monuments
  • Accredited institutions of higher or artistic education
  • Recognized organizations whose sole purpose is to participate in the creation of small and medium-sized companies (PME)
  • Associations of worship or charity authorized to receive gifts and bequests
  • Organizations whose principal activity is the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works
  • Organizations whose main activity is the organization of contemporary art exhibitions
  • Financial agent or electoral financing association for the benefit of a political party or grouping and one or more candidates
  • Organizations for the safeguarding of cultural property from the effects of armed conflict
  • Municipalities and local forest management organizations for the maintenance, renewal, restoration or acquisition of timber and forests
  • Organizations of general interest contributing to gender equality.

Please note

The body may be in France or in a Member State of l', Iceland, Norway or Liechtenstein. If it is not approved, you must prove that it has a similar objective and characteristics to the organizations located in France that can benefit from the device.

Terms of donation

Your donation can be made under one of the following forms :

If you are an employee, you can also waiving days of leave, within the limit of 3 days workable annually, for the benefit of:

  • Foundations or associations recognized as being in the public interest
  • Works or organizations of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contributing to equality between women and men, the enhancement of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge.

You can waive a day of annual leave only beyond 24 working days.

The donation is made in agreement with your employer.

The choice of the organization is made by mutual agreement.

The given day(s) are converted into cash, for an amount equal to the remuneration you would have received.

Your employer pays the money directly to the recipient organization.

No counterparty

In order to benefit from the tax reduction, you do not need to get any consideration for this donation.

This means that you do not have to get any benefits in exchange for your payment.

When you make contributions to an association, the benefits you receive are not considered real consideration.

For example, the right to vote at the general meeting or the documents you receive (newsletter, etc.).

However, if you receive small items (greeting cards, insignia, etc.), the value of these rewards should not exceed a quarter of the amount of the donation, with a maximum of €65 per year.

For example, for a contribution of €300, the value of the goods delivered shall not exceed an amount €65.

The rate of the tax reduction depends on the recipient organization and the amount of the donation:

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Body of general interest or recognized as being in the public interest

The tax reduction is  66% the amount of donations.

The reduction applies within the limit of 20% taxable income.

Example :

For a donation of €200 to a sports or cultural association.

You are entitled to a tax reduction of: €132 (€200 x 66%).

Organization to help people in difficulty (meals, care, housing)

The rate of the tax reduction depends on the date and amount of the donations:

Donations made before October 14, 2025
Donations up to €1,000

For donations made up to €1,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €1,000 also takes into account donations to an organization that helps victims of domestic violence.

Donations over €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €1,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations made from 14 October 2025
Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €2,000 also takes into account donations to a support organization for victims of domestic violence.

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Organization for the assistance of victims of domestic violence

The donation must be made to a community service organization that provides free support to victims of domestic violence or helps to relocate them.

The rate of the tax reduction depends on the date and amount of the donations:

Donations made from January 1 to February 14, 2025

The tax reduction is  66% the amount of donations.

The reduction applies within the limit of 20% taxable income.

Example :

For a donation of €200 an organization to assist victims of domestic violence.

You are entitled to a tax reduction of: €132 (€200 x 66%).

Donations made from February 15 to October 13, 2025
Donations up to €1,000

For donations made up to €1,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €1,000 also includes donations to an organization that helps people in difficulty (meals, care, housing).

Donations over €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €1,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations made from 14 October 2025
Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

FYI  

The limit of €2,000 also includes donations to an organization that helps people in difficulty (meals, care, housing).

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Donations to safeguard the religious heritage of the communes of France

You must make a donation (or several) to ensure the conservation and restoration of the religious real estate heritage.

The donation must be made to one of the following organizations:

  • Heritage Foundation
  • Foundation recognized as being of public utility and fulfilling a mission of general interest to safeguard heritage for the conservation and restoration of religious real estate heritage (for donations made from February 15 to December 31, 2025).

This heritage must belong to one of the following municipalities:

  • Municipalities of metropolitan France with less than 10,000 inhabitants
  • Overseas municipalities of less than 20 000 inhabitants.

The rate of the tax reduction depends on the total amount of donations:

Donations up to €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

The limit of €1,000 applies to the total amount of donations made in 2025.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations over €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

The limit of €1,000 applies to the total amount of donations made in 2025.

For the part of the donation greater than €1,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

Donations to Mayotte made between 1 January and 17 May 2025

The donations concerned are those made to organizations that provide free meals or care to people in difficulty, or help to promote their housing, including the reconstruction of those made uninhabitable (excluding premises built without rights and constituting informal housing). The rate of the tax reduction depends on the total amount of donations:

Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

When the amount of donations is capped and exceeds the limit of 20% of taxable income, the excess is carried over to Next 5 years and entitles to the tax reduction under the same conditions.

In the case of new payments for subsequent years, the deferred surpluses are eligible for the tax reduction before the payments of the year.

The oldest surpluses are selected as a priority.

You must declare your donation under Reductions and tax credits your tax return.

You must declare your donation based on the following:

  • Type of donation (for example, donation to an organization that helps people in difficulty)
  • Amount of donation
  • Country of establishment of the organization to which you paid the donation (France or other European country).

FYI  

You can find the boxes of the declaration of income corresponding to the different types of donations on the tax administration website.

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 2025 income tax return is complete.

The 2027 2026 tax return will begin in April 2027.

The 2026 return of 2025 income is complete.

The 2027 2026 income tax return will begin in april 2027.

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

The balance is paid to you in the summer, depending on your actual expenses (within the limit of the tax reduction you can benefit from).

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% of the tax reduction was paid to you in January 2026, based on the amount of the tax reduction received in 2025.

The balance will be paid to you in the summer of 2026, based on your actual expenses.

In 2026

Your donation must be made to an organization that meets the following 3 conditions:

  • It is a non-profit organization
  • It has a social purpose and a selfless management
  • It does not work for the benefit of a small circle of people.

Organizations or associations concerned

Your donation must be made to an organization that meets the following 3 conditions:

  • It is a non-profit organization
  • It has a social purpose and a selfless management
  • It does not work for the benefit of a small circle of people.

Non-exhaustive list:

  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
  • Works or organizations of general interest contributing to equality between women and men, the enhancement of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge
  • Associations or foundations recognized as being in the public interest
  • Association of general interest carrying out concrete actions in favor of press pluralism
  • Company foundations (for employees of the company or a group business)
  • Endowment Funds, University Foundations or Partnerships
  • Heritage Foundation or other approved foundations or associations, for the restoration of private historical monuments
  • Accredited institutions of higher or artistic education
  • Recognized organizations whose sole purpose is to participate in the creation of small and medium-sized companies (PME)
  • Associations of worship or charity authorized to receive gifts and bequests
  • Organizations whose principal activity is the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works
  • Organizations whose main activity is the organization of contemporary art exhibitions
  • Financial agent or electoral financing association for the benefit of a political party or grouping and one or more candidates
  • Organizations for the safeguarding of cultural property from the effects of armed conflict
  • Municipalities and local forest management organizations for the maintenance, renewal, restoration or acquisition of timber and forests
  • Organizations of general interest contributing to gender equality.

Please note

The body may be in France or in a Member State of l', Iceland, Norway or Liechtenstein. If it is not approved, you must prove that it has a similar objective and characteristics to the organizations located in France that can benefit from the device.

Terms of donation

Your donation can be made under one of the following forms :

If you are an employee, you can also waiving days of leave, within the limit of 3 days workable annually, for the benefit of:

  • Foundations or associations recognized as being in the public interest
  • Works or organizations of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural character, or contributing to equality between women and men, the enhancement of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge.

You can waive a day of annual leave only beyond 24 working days.

The donation is made in agreement with your employer.

The choice of the organization is made by mutual agreement.

The given day(s) are converted into cash, for an amount equal to the remuneration you would have received.

Your employer pays the money directly to the recipient organization.

No counterparty

In order to benefit from the tax reduction, you do not need to get any consideration for this donation.

This means that you do not have to get any benefits in exchange for your payment.

When you make contributions to an association, the benefits you receive are not considered real consideration.

For example, the right to vote at the general meeting or the documents you receive (newsletter, etc.).

However, if you receive small items (greeting cards, insignia, etc.), the value of these rewards should not exceed a quarter of the amount of the donation, with a maximum of €65 per year.

For example, for a contribution of €300, the value of the goods delivered shall not exceed an amount €65.

The rate of the tax reduction depends on the recipient organization and the amount of the donation:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Body of general interest or recognized as being in the public interest

The tax reduction is  66% the amount of donations.

The reduction applies within the limit of 20% taxable income.

Example :

For a donation of €200 to a sports or cultural association.

You are entitled to a tax reduction of: €132 (€200 x 66%).

Organization to help people in difficulty (meals, care, housing)

Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

The limit of €2,000 applies to the total amount of donations made in the year.

FYI  

The limit of €2,000 also takes into account donations to a support organization for victims of domestic violence.

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Organization for the assistance of victims of domestic violence

The donation must be made to a community service organization that provides free support to victims of domestic violence or helps to relocate them.

The rate of the tax reduction depends on the amount of donations:

Donations up to €2,000

For donations made up to €2,000, the tax reduction is 75% of the given amount.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of €375 (€500 x 75%).

The limit of €2,000 applies to the total amount of donations made in the year.

FYI  

The limit of €2,000 also takes into account donations to an organization that helps people in difficulty (meals, care, housing)

Donations over €2,000

For the part of the donation less than or equal to €2,000, the tax reduction is 75% of the given amount.

The limit of €2,000 applies to the total amount of donations made in the year.

For the part of the donation greater than €2,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €1,500 and €700, a total of €2,200.

You are entitled to a tax reduction of: €1,500 (€2,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €1,632.

Donations for the restoration of the Château de Chambord

You must make a donation (or several) to ensure the restoration of the Château de Chambord.

The donation must be made to one of the following organizations:

  • Public establishment of the Chambord National Estate
  • Public Treasury
  • National Monuments Center
  • Foundation of France
  • Heritage Foundation.

The rate of the tax reduction depends on the total amount of donations:

Donations up to €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

The limit of €1,000 applies to total donations made in 2026.

Example :

For 2 donations of €300 and €200, a total of €500.

You are entitled to a tax reduction of: €375 (€500 x 75%)

Donations over €1,000

For the part of the donation less than or equal to €1,000, the tax reduction is 75% of the given amount.

The limit of €1,000 applies to total donations made in 2026.

For the part of the donation greater than €1,000, the amount of the tax reduction is 66% of the given amount.

The cumulative amount of donations that qualify for the tax reduction of 66% cannot exceed 20% your taxable income.

Example :

For 2 donations of €500 and €700, a total of €1,200.

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), i.e. a total tax reduction of €882.

When the amount of donations is capped and exceeds the limit of 20% of taxable income, the excess is carried over to Next 5 years and entitles to the tax reduction under the same conditions.

In the case of new payments for subsequent years, the deferred surpluses are eligible for the tax reduction before the payments of the year.

The oldest surpluses are selected as a priority.

Donations made in 2026 will be reportable in 2027.

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

The balance is paid to you in the summer, depending on your actual expenses (within the limit of the tax reduction you can benefit from).

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

Example :

For your 2026 expenses, a deposit of 60% of the tax reduction will be paid to you in January 2027, depending on the amount of the tax reduction received in 2026.

The balance will be paid to you in the summer of 2027, based on your actual expenses.

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