Income tax - Donation to political party (tax reduction)

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You can receive a tax reduction if you have made donations or contributions to a political party. This reduction depends in particular on the sums paid. These amounts are capped.

You benefit from a tax reduction for the following payments:

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

Donations over €150 must be effected definitively and without consideration, by one of the following means :

  • Check
  • Transfer
  • Direct Debit
  • Credit card

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

Payments to a political party or group

Donations 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 household.

Payments to one or more candidates

Donations may not exceed €4,600 for the same election.

Amount of the reduction

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

Deferral of donations exceeding the annual limit

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

In the case of new payments, the surpluses carried forward are eligible for the tax reduction before the year's payments. The oldest surpluses shall be retained as a priority.

Please note

the part of donations and contributions which exceeds €15,000 may not be carried over to subsequent years.

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

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

One down payment of 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 expenses.

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

Example :

For your 2023 expenses, a deposit of 60% the tax reduction is paid to you in January 2024, based on the amount of the tax reduction collected in 2023.

The balance is paid to you in the summer of 2024, based on your 2023 actual spending.

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