Income tax - Donation to a political party (tax reduction)

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.

You donated to a political party? You can benefit from a tax reduction, whether you have made a donation or paid contributions. The reduction depends in particular on the sums paid. Amounts are capped.

You benefit from a tax reduction for the following payments:

  • Donations made to a registered electoral financing association or financial agent for the financing of an election campaign, and entered in a candidate's campaign account or a list
  • Donations to an accredited political party fundraising association
  • Contributions paid to political parties and groupings.

Donations of more than €150 must be carried out definitively and without consideration, by one of the following means:

  • Check
  • Transfer
  • Direct Debit
  • Credit card.

The limit on donations withheld for the tax reduction depends on the type of payment you make.

Payments to a political party or group

Donations and contributions made may not exceed €7,500 per person.

In addition, donations and contributions to political parties and groups are capped at €15,000 per year and per tax home.

Payments to one or more candidates

Withheld donations may not exceed €4,600 for the same election (for the 2 elections if it is a 2-round election).

Amount of reduction

The reduction is equal to 66% sums paid up to 20% of taxable income.

Deferral of donations exceeding the annual limit

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

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

The oldest surpluses are selected as a priority.

Please note

The portion of donations and contributions that exceeds €15,000 cannot be carried forward to subsequent years.

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

You must keep the supporting documents of your payments (receipts) in the event of a request from the tax authorities.

One down payment from 60% is paid to you in January, based on the amount of the tax reduction 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% of the tax reduction is paid to you in January 2026, based on the amount of the tax reduction 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.

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