Income tax - Donations to general interest associations and organizations

Verified 06 June 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Have you made a donation to an association or organization of general interest? In that case, you benefit from a tax reduction. It depends on the amount paid and on the charity. We provide you with information for donations made in 2024 and 2025.

In 2024

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

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

Bodies or associations concerned

Non-exhaustive list:

  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
  • Works or bodies of general interest contributing to equality between women and men, the promotion 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 or partnership foundations
  • Heritage Foundation or other approved foundations or associations for the restoration of private historic monuments
  • Accredited institutions of higher education or arts
  • Recognized bodies whose sole purpose is to participate in the creation of small and medium-sized companies (SMEs)
  • Religious associations or charitable organizations authorized to receive gifts and bequests
  • Organizations primarily engaged in the presentation of dramatic, lyrical, musical, choreographic, cinematographic and circus works to the public
  • Bodies primarily engaged in 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
  • Bodies for the safeguarding of cultural property against the effects of armed conflict
  • Municipalities and local forest management bodies for the maintenance, renewal, restoration or acquisition of timber and forests
  • Bodies of general interest promoting equality between women and men.

Please note

The body may be in France or in a Member State of the European Union, Iceland, Norway or Liechtenstein. If it is not approved, you must justify that it has a similar objective and characteristics to the organizations located in France and eligible for the scheme.

Terms of donation

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

If you are an employee, you can also waive days off, up to 3 days working days per year, for the benefit of:

  • Foundations or associations recognized as being of public interest
  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural or gender equality character, for the promotion of the artistic heritage, for the defense of the natural environment or for the dissemination of French culture, language and scientific knowledge.

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

The donation is made in agreement with your employer.

The choice of body shall be made by mutual agreement.

The given day or days are converted into money, for an amount equal to the remuneration you would have received.

Your employer pays the recipient directly.

No consideration

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

This means you don't have to get any benefits in return for your payment.

When you contribute 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, badges, etc.), the value of these counterparties must not exceed a quarter of the amount of the donation, with a maximum of €65 per year.

For example, for a contribution from €300, the value of the goods handed over shall not exceed €65.

The rate of tax reduction depends on the recipient organization and the amount of donations.

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Body of general interest or recognized as being of public interest

The tax reduction is 66% the amount of the donations.

The reduction shall apply up to 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 helping people in difficulty (meals, care, accommodation)

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

Donations up to €1,000

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

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

Example :

For 2 donations of €300 and €200, or 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 €1,000 applies to the total amount of donations made in the year.

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

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of your taxable income.

Example :

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

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

Donations to the Heritage Foundation for the Safeguarding of the Religious Heritage of the Municipalities of France

You must make a donation (or more) for the benefit of the Heritage Foundation to ensure the conservation and restoration of religious real estate heritage.

This heritage must belong to one of the following municipalities:

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

The rate of 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 €1,000 applies to the total amount of donations made in 2024.

Example :

For 2 donations of €300 and €200, or 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 €1,000 applies to the total amount of donations made in 2024.

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

Example :

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

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

Donations to Mayotte made between 14 and 31 December 2024

The donations concerned are those made to organizations which provide free meals or care to people in difficulty, or help to promote their housing, including the reconstruction of those made uninhabitable (outside premises erected without rights and constituting an informal habitat). The rate of 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 €2,000 applies to the total amount of donations made in the year.

Example :

For 2 donations of €300 and €200, or 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 €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 shall be 66% of the given amount.

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of your taxable income.

Example :

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

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

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

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

The oldest surpluses shall be retained as a priority.

You must declare your donation in the Reductions and tax credits on your tax return.

You must declare your donation based on the following:

  • Type of donation (e.g. donation to a distressed organization)
  • Amount of the gift
  • Country of establishment of the organization to which you donated (France or other European country).

FYI  

You can find the boxes of the declaration of income corresponding to the different types of gifts on the tax authority site.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2025 income tax return for 2024 is complete.

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

The 2025 income tax return for 2024 is complete.

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

One down payment of 60% is paid in January, based on the amount of the tax reduction received in the previous year.

The balance you get paid in the summer, based on your actual expenses (within the limit of the tax reduction you can receive).

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2024 expenses, a deposit of 60% the tax reduction is paid to you in January 2025, based on the amount of the tax reduction collected in 2024.

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

In 2025

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

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

Bodies or associations concerned

Non-exhaustive list:

  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature
  • Works or bodies of general interest contributing to equality between women and men, the promotion 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 or partnership foundations
  • Heritage Foundation or other approved foundations or associations for the restoration of private historic monuments
  • Accredited institutions of higher education or arts
  • Recognized bodies whose sole purpose is to participate in the creation of small and medium-sized companies (SMEs)
  • Religious associations or charitable organizations authorized to receive gifts and bequests
  • Organizations primarily engaged in the presentation of dramatic, lyrical, musical, choreographic, cinematographic and circus works to the public
  • Bodies primarily engaged in 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
  • Bodies for the safeguarding of cultural property against the effects of armed conflict
  • Municipalities and local forest management bodies for the maintenance, renewal, restoration or acquisition of timber and forests
  • Bodies of general interest promoting equality between women and men.

Please note

The body may be in France or in a Member State of the European Union, Iceland, Norway or Liechtenstein. If it is not approved, you must justify that it has a similar objective and characteristics to the organizations located in France and eligible for the scheme.

Terms of donation

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

If you are an employee, you can also waive days off, up to 3 days working days per year, for the benefit of:

  • Foundations or associations recognized as being of public interest
  • Works or organizations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural or gender equality character, for the promotion of the artistic heritage, for the defense of the natural environment or for the dissemination of French culture, language and scientific knowledge.

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

The donation is made in agreement with your employer.

The choice of body shall be made by mutual agreement.

The given day or days are converted into money, for an amount equal to the remuneration you would have received.

Your employer pays the recipient directly.

No consideration

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

This means you don't have to get any benefits in return for your payment.

When you contribute 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, badges, etc.), the value of these counterparties must not exceed a quarter of the amount of the donation, with a maximum of €65 per year.

For example, for a contribution from €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 of public interest

The tax reduction is  66% the amount of the donations.

The reduction shall apply up to 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 helping people in difficulty (meals, care, accommodation)

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

Donations up to €1,000

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

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

Example :

For 2 donations of €300 and €200, or 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 €1,000 applies to the total amount of donations made in the year.

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

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of your taxable income.

Example :

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

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

Domestic violence victim support organization

The donation must be made to a public-interest organization that provides free assistance to victims of domestic violence or helps to relocate them.

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

Donations up to €1,000

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

The limit €1,000 applies to the total amount of donations made since February 15, 2025.

Example :

For 2 donations of €300 and €200, or 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 €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 shall be 66% of the given amount.

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of your taxable income.

Example :

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

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

Donations for the safeguarding of the religious heritage of the communes of France

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

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

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

This heritage must belong to one of the following municipalities:

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

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

Example :

For 2 donations of €300 and €200, or 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 €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 shall be 66% of the given amount.

Example :

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

You are entitled to a tax reduction of: €750 (€1,000 x 75%) + €132 (€200 x 66%), or 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 which provide free meals or care to people in difficulty, or help to promote their housing, including the reconstruction of those made uninhabitable (outside premises erected without rights and constituting an informal habitat). The rate of 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 €2,000 applies to the total amount of donations made in the year.

Example :

For 2 donations of €300 and €200, or 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 €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 shall be 66% of the given amount.

The cumulative amount of gifts that qualify for the tax reduction 66% may not exceed 20% of your taxable income.

Example :

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

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

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

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

The oldest surpluses shall be retained as a priority.

Donations made in 2025 will be reportable in 2026.

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

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

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2025 expenses, a deposit of 60% the tax reduction will be paid to you in January 2026, based on the amount of the tax reduction collected in 2025.

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

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