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Income Tax - Union Contributions (tax credit)

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

Union membership fees provide you with a tax credit. This credit depends on the amount paid.

Persons

Relevant trade union organisations

Contributions must be made:

  • trade unions representing employees or officials
  • or national professional associations of representative military personnel.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

Keep proof of payment (union receipt) in case of administration request.

You can deduct 66% annual contributions (up to 1% your taxable gross income in the category of wages, pensions and annuities (free of charge).

Example: if your 2020 salary is €20,000, the maximum tax credit is: €20,000 x 1% = €200.

If the tax credit exceeds the tax owing, the balance will be returned to you.